7
CurrentLiability to pay‑roll tax
Part 2Liability and assessment
Division 1Liability to pay‑roll tax
7 Liability to pay‑roll tax
(1)
An employer who pays or is liable to pay WA taxable wages is liable to pay any pay‑roll tax payable on the wages.
(2)
Pay‑roll tax payable on wages by a member or members of a group is a debt due jointly and severally by each person who is a member of the group during the period in which the wages become payable.
(3)
A liability arising under subsection (2) does not affect the liability of an employer under subsection (1).
(4)
A person who is liable to pay pay‑roll tax is also liable to pay any penalties, interest or other amounts payable under a pay‑roll tax Act in connection with the pay‑roll tax.
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