Tax payable for return period portions: local non‑group employers
23J Tax payable for return period portions: local non‑group employers
For the purposes of section 23I(3), the amount of pay‑roll tax payable by a local non‑group employer for a part of a period or part‑period referred to in that section (the return period portion) that is within a half‑year in the assessment year beginning on 1 July 2019 is —
if the total amount of WA taxable wages paid or payable by the employer during the return period portion is less than or equal to the apportioned threshold amount for the return period portion — nil; or
if the total amount of WA taxable wages paid or payable by the employer during the return period portion is equal to or greater than the apportioned upper threshold amount for the return period portion — the amount calculated by applying the pay‑roll tax rate to the total amount of WA taxable wages paid or payable by the employer during the return period portion; or
otherwise — the amount calculated by applying the pay‑roll tax rate to the amount equal to the difference between —
the total amount of WA taxable wages paid or payable by the employer during the return period portion; and
the deductable amount for the employer for the return period portion calculated in accordance with subsection (2).
For the purposes of subsection (1)(c)(ii), the deductable amount for the employer for the return period portion is to be calculated as follows —
where —
AT is the apportioned threshold amount for the return period portion;
TV is the tapering value for the half‑year;
W is the total amount of WA taxable wages paid or payable by the employer during the return period portion.
For the purposes of subsections (1) and (2), the apportioned threshold amount for a return period portion is to be calculated as follows —
where —
N is the number of months in the relevant progressive return period that are within the half‑year;
MT is the monthly threshold amount for the half‑year;
D is the number of days in the return period portion during which WA taxable wages were paid or payable by the employer;
P is the number of days in the relevant progressive return period that are within the half‑year.
For the purposes of subsection (1)(b), the apportioned upper threshold amount for a return period portion is to be calculated as follows —
where —
N is the number of months in the relevant progressive return period that are within the half‑year;
UT is the upper threshold amount for the half‑year;
D is the number of days in the return period portion during which WA taxable wages were paid or payable by the employer;
P is the number of days in the relevant progressive return period that are within the half‑year.
[Section 23J inserted: No. 6 of 2020 s. 5.]
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