Terms used
3 Terms used
If a term is given a meaning in the Pay‑roll Tax Assessment Act 2002 or the Taxation Administration Act 2003, it has the same meaning in this Act unless the contrary intention appears.
In this Act —
2012/13 assessment year means the assessment year commencing on 1 July 2012;
Australia‑wide wages means WA taxable wages and interstate taxable wages;
eligible employer has the meaning given in section 7;
WA indigenous wages has the meaning given in the Pay‑roll Tax (Indigenous Wages) Rebate Act 2012 section 3(2);
WA taxable wages means WA taxable wages that are not also WA indigenous wages in respect of which a rebate is payable under the Pay‑roll Tax (Indigenous Wages) Rebate Act 2012.
This Act’s bill:Explanatory memorandumSecond reading speech
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