Calculation of the rebate
8 Calculation of the rebate
If an eligible employer —
was a non‑group employer for the whole of the 2012/13 assessment year and paid or was liable to pay Australia‑wide wages during the year of not more than $1.5 million; or
was a member of a particular group for the whole of the year and the group paid or was liable to pay Australia‑wide wages during the year of not more than $1.5 million,
the rebate for the non‑group employer or the group is equal to the amount of pay‑roll tax that the employer or group was liable to pay for WA taxable wages paid or payable during the year.
If an eligible employer —
was a non‑group employer for the whole of the 2012/13 assessment year and paid or was liable to pay Australia‑wide wages during the year of more than $1.5 million but less than $3.0 million; or
was a member of a particular group for the whole of the year and the group paid or was liable to pay Australia‑wide wages during the year of more than $1.5 million but less than $3.0 million,
the rebate for the non‑group employer or the group is calculated using the formula —
where —
WAWW is the amount of Australia‑wide wages paid or payable by the eligible employer or the group during the year;
WWA is the amount of WA taxable wages paid or payable by the eligible employer or the group during the year.
If an eligible employer —
was a non‑group employer for only part of the 2012/13 assessment year; and
paid or was liable to pay Australia‑wide wages during the period or periods, in the year, during which the employer was a non‑group employer of a total amount that is not more than $1.5 million pro rata,
the rebate for the employer for the period or periods is equal to the amount of pay‑roll tax that the employer was liable to pay for WA taxable wages paid or payable during the period or periods.
If an eligible employer —
was a non‑group employer for only part of the 2012/13 assessment year; and
paid or was liable to pay Australia‑wide wages during the period or periods, in the year, during which the employer was a non‑group employer of a total amount that is more than $1.5 million pro rata but less than $3.0 million pro rata,
the rebate for the employer for the period or periods is calculated using the formula —
where —
D is the total number of days, in the year, during which the employer was a non‑group employer;
WAWW is the total amount of Australia‑wide wages paid or payable by the eligible employer during the period or periods;
WWA is the total amount of WA taxable wages paid or payable by the eligible employer during the period or periods.
If an eligible employer —
was a member of a particular group for only part of the 2012/13 assessment year; and
the group paid or was liable to pay Australia‑wide wages during the period, in the year, during which the group existed of not more than $1.5 million pro rata,
the rebate for the group for the period is equal to the amount of pay‑roll tax that the group was liable to pay for WA taxable wages paid or payable during the period.
If an eligible employer —
was a member of a particular group for only part of the 2012/13 assessment year; and
the group paid or was liable to pay Australia‑wide wages during the period, in the year, during which the group existed of more than $1.5 million pro rata but less than $3.0 million pro rata,
the rebate for the group for the period is calculated using the formula —
where —
D is the number of days in the period;
WAWW is the amount of Australia‑wide wages paid or payable by the group during the period;
WWA is the amount of WA taxable wages paid or payable by the group during the period.
If, in relation to an eligible employer who was a member of a particular group for a period in the 2012/13 assessment year (which may be the whole of the year), a rebate is calculated for the group, the employer is entitled to the same proportion of the rebate as the employer’s liability to pay‑roll tax for WA taxable wages paid or payable during the period bears to the group’s liability to pay‑roll tax for WA taxable wages paid or payable during the period, in the year, during which the group existed.
The amounts to be used in calculating the rebate for an eligible employer are to be taken from the most recent assessment of the employer’s or group’s pay‑roll tax liability for the 2012/13 assessment year.
Despite anything else in this section, the rebate for an eligible employer for the 2012/13 assessment year cannot exceed $41 250.
This Act’s bill:Explanatory memorandumSecond reading speech
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