Pay-roll Tax Assessment Act 2002

This section applies if the amount of pay‑roll tax payable by a group for the assessment year beginning on 1 July 2019 would, but for this Division, be calculated under the relevant part‑year liability provisions by reference to the part of the assessment year (the part‑year) during which at least 1 member of the group pays or is liable to pay Australian taxable wages as a group member.

If the whole of the part‑year is within 1 of the half‑years in the assessment year, the amount of pay‑roll tax payable by the group for the assessment year is to be calculated by calculating the amount of pay‑roll tax payable for the half‑year in accordance with —

if the part‑year is the whole of the half‑year — the relevant whole year liability provisions, as modified by section 23K; or

otherwise — the relevant part‑year liability provisions, as modified by section 23K.

If part of the part‑year is within the first half‑year in the assessment year and the remainder of the part‑year is within the second half‑year in the assessment year, the amount of pay‑roll tax payable by the group for the assessment year is to be calculated by —

calculating the amount of pay‑roll tax payable for each half‑year in the assessment year in accordance with —

for a half-year that is wholly included in the part‑year — the relevant whole year liability provisions, as modified by section 23K; or

otherwise — the relevant part‑year liability provisions, as modified by section 23K;

adding the amounts calculated under paragraph (a) together.

Despite subsections (2) and (3), if the total amount of Australian taxable wages paid or payable by the group members during the part‑year is equal to or greater than the relevant apportioned amount, the amount of pay‑roll tax payable by the group for the assessment year is, instead, to be calculated by applying the pay‑roll tax rate to the total amount of WA taxable wages paid or payable by the group members during the part‑year.

For the purposes of subsection (4), the relevant apportioned amount is to be calculated as follows —