Pay-roll Tax Assessment Act 2002

An employer may commence using the estimated value method for an assessment year if the employer —

is eligible to use the estimated value method; and

gives the Commissioner notice of the intention to do so before the day on which the first or only return for the assessment year is required to be lodged by the employer.

An employer may cease using the estimated value method for an assessment year if the employer gives the Commissioner notice of the intention to do so before the day on which the first or only return for the assessment year is required to be lodged by the employer.

A notice under subsection (1) or (2) must be in a form approved by the Commissioner.

On the written application of an employer, the Commissioner may allow the employer to change the basis upon which to include the value of fringe benefits in returns during an assessment year if the Commissioner is satisfied that —

there is a compelling reason for making the change; and

where relevant — if the change were not made, the amount of pay‑roll tax paid by the employer during the assessment year would be substantially greater than the amount payable for the assessment year on the actual value of the fringe benefits provided by the employer for the assessment year.

If an employer ceases using the estimated value method during an assessment year, the value of the fringe benefits to be included in the last return lodged by the employer for the assessment year is the amount equal to the difference between —

the sum of —

the actual value of the WA fringe benefits provided by the employer for the FBT year ending on 31 March in the assessment year; and

the actual value of the WA fringe benefits provided by the employer in April, May and June of the assessment year (if any);

the sum of —

one quarter of the actual value of the WA fringe benefits provided by the employer for the FBT year that ended in the first financial year in which the employer last chose to make returns using the estimated value method; and

the total of the amounts of the WA fringe benefits included in the employer’s returns for the assessment year.

If an employer commences using the estimated value method during an assessment year, the value of the fringe benefits to be included in the last return lodged by the employer for the assessment year is the amount equal to the difference between —

the actual value of the WA fringe benefits provided by the employer for the FBT year ending on 31 March in the assessment year; and

the total of the amounts of the WA fringe benefits included in the employer’s returns for the assessment year.