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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Pay-roll Tax Bill 2001
CONTENTS
Part 1 -- Preliminary
1. Short title 2
2. Commencement 2
3. Relationship with other Acts 2
4. Meaning of terms 2
Part 2 -- Imposition of pay-roll tax
Division 1 -- Imposition
5. Imposition of pay-roll tax 3
Division 2 -- Local non-group employers
6. Monthly rate 3
7. Annual rate 4
Division 3 -- Interstate non-group employers
8. Annual rate 6
9. Monthly rate based on estimates 7
Division 4 -- Group employers
10 . Annual rate 8
11 . Monthly rate based on estimates 10
page i
81--1
Western Australia
LEGISLATIVE ASSEMBLY
Pay-roll Tax Bill 2001
A Bill for
An Act to impose pay-roll tax.
The Parliament of Western Australia enacts as follows:
page 1
Pay-roll Tax Bill 2001
Part 1 Preliminary
s. 1
Part 1 -- Preliminary
1. Short title
This Act may be cited as the Pay-roll Tax Act 2001.
2. Commencement
5 This Act comes into operation on the day on which the Taxation
Administration Act 2001 comes into operation.
3. Relationship with other Acts
The Pay-roll Tax Assessment Act 2001 and the Taxation
Administration Act 2001 are to be read with this Act as if they
10 formed a single Act.
4. Meaning of terms
The Glossaries at the ends of the Pay-roll Tax Assessment
Act 2001 and the Taxation Administration Act 2001 define or
affect the meaning of some of the words and expressions used in
15 this Act and also affect the operation of other provisions.
page 2
Pay-roll Tax Bill 2001
Imposition of pay-roll tax Part 2
Imposition Division 1
s. 5
Part 2 -- Imposition of pay-roll tax
Division 1 -- Imposition
5. Imposition of pay-roll tax
Pay-roll tax is imposed at the rates set out --
5 (a) for local non-group employers -- in Division 2;
(b) for interstate non-group employers -- in Division 3; and
(c) for group employers -- in Division 4.
Division 2 -- Local non-group employers
6. Monthly rate
10 (1) The rate of pay-roll tax payable for a month or part of a month
by a local non-group employer is the rate set out, or determined
under the subsection referred to, in the Table to this subsection
according to the amount of WA taxable wages paid or payable
by the employer during that month or part of a month.
Amount of WA taxable wages paid or payable
during the month or part of a month ($) Rate
225 000 × D
Not more than 3.65%
M
225 000 × D 375 000 × D Rate determined
More than but less than under
M M
subsection (2)
375 000 × D 468 750 × D Rate determined
Not less than but less than under
M M
subsection (3)
468 750 × D
or more 6.00%
M
page 3
Pay-roll Tax Bill 2001
Part 2 Imposition of pay-roll tax
Division 2 Local non-group employers
s. 7
(2) The rate determined under this subsection is R% in the
formula --
8 212.50 × D 225 000 × D
+ 0.06025 × W -
M M
R% = × 100
W
(3) The rate determined under this subsection is R% in the
5 formula --
17 250 × D 375 000 × D
+ 0.116 × W -
M M
R% = × 100
W
(4) The rates determined under subsections (2) and (3) are to be
calculated to 4 decimal places.
(5) In this section --
10 D is the number of days in the month, or part of the month,
during which WA taxable wages were paid or payable
by the employer;
M is the number of days in the month;
W is the total amount of WA taxable wages paid or payable
15 by the employer during the month or part of the month.
7. Annual rate
(1) The rate of pay-roll tax payable for a financial year or part of a
financial year by a local non-group employer is the rate set out,
or determined under the subsection referred to, in the Table to
20 this subsection according to the amount of WA taxable wages
paid or payable by the employer during that financial year or
part of a year.
Amount of WA taxable wages paid or payable
during the financial year or part of a year ($) Rate
2 700 000 × D
Not more than 3.65%
Y
page 4
Pay-roll Tax Bill 2001
Imposition of pay-roll tax Part 2
Local non-group employers Division 2
s. 7
Amount of WA taxable wages paid or payable
during the financial year or part of a year ($) Rate
2 700 000 × D 4 500 000 × D Rate determined
More than but less than under
Y Y
subsection (2)
4 500 000 × D 5 625 000 × D Rate determined
Not less than but less than under
Y Y
subsection (3)
5 625 000 × D
or more 6.00%
Y
(2) The rate determined under this subsection is R% in the
formula --
98 550 × D 2 700 000 × D
+ 0.06025 × W -
Y Y
R% = × 100
W
(3) The rate determined under this subsection is R% in the
5 formula --
207 000 × D 4 500 000 × D
+ 0.116 × W -
Y Y
R% = × 100
W
(4) The rates determined under subsections (2) and (3) are to be
calculated to 4 decimal places.
(5) In this section --
10 D is the number of days in the financial year, or part of the
year, during which WA taxable wages were paid or
payable by the employer;
Y is the number of days in the financial year;
W is the total amount of WA taxable wages paid or payable
15 by the employer during the financial year or part of the
year.
page 5
Pay-roll Tax Bill 2001
Part 2 Imposition of pay-roll tax
Division 3 Interstate non-group employers
s. 8
Division 3 -- Interstate non-group employers
8. Annual rate
(1) The rate of pay-roll tax payable for a financial year or part of a
year by an interstate non-group employer is the rate set out, or
5 determined under the subsection referred to, in the Table to this
subsection according to the amount of WA taxable wages and
interstate taxable wages paid or payable by the employer during
the financial year or part of a year.
Amount of WA taxable wages and
interstate taxable wages paid or payable Rate
during the financial year or part of a year ($)
2 700 000 × D
Not more than 3.65%
Y
2 700 000 × D 4 500 000 × D Rate
More than but less than determined
Y Y
under
subsection (2)
4 500 000 × D 5 625 000 × D Rate
Not less than but less than determined
Y Y
under
subsection (3)
5 625 000 × D
or more 6.00%
Y
(2) The rate determined under this subsection is R% in the
10 formula --
98 550 × D 2 700 000 × D
+ 0.06025 × (W + I ) -
Y Y
R% = × 100
(W + I)
page 6
Pay-roll Tax Bill 2001
Imposition of pay-roll tax Part 2
Interstate non-group employers Division 3
s. 9
(3) The rate determined under this subsection is R% in the
formula --
207 000 × D 4 500 000 × D
+ 0.1160 × (W + I ) -
Y Y
R% = × 100
(W + I )
(4) The rates determined under subsections (2) and (3) are to be
5 calculated to 4 decimal places.
(5) However if an employer fails to comply with section 27 of the
Pay-roll Tax Assessment Act 2001 for a financial year or part of
a year, the rate of pay-roll tax payable for the financial year or
part of a year by the employer is 6.00%.
10 (6) In this section --
D is the number of days in the financial year, or part of the
year, during which WA taxable wages or interstate
taxable wages were paid or payable by the employer;
Y is the number of days in the financial year;
15 W is the total amount of WA taxable wages paid or payable
by the employer during the financial year or part of the
year;
I is the total amount of interstate taxable wages paid or
payable by the employer during the financial year or
20 part of the year.
9. Monthly rate based on estimates
The rate of pay-roll tax payable for each month or part of a
month in a financial year or part of a year by an interstate
non-group employer is --
25 (a) 6.00%; or
(b) if a determination under section 9 of the Pay-roll Tax
Assessment Act 2001 is in force in relation to the
employer -- the rate determined in accordance with
page 7
Pay-roll Tax Bill 2001
Part 2 Imposition of pay-roll tax
Division 4 Group employers
s. 10
section 8 calculated (to 2 decimal places) on the basis
of --
(i) the estimated total amount of WA taxable wages
and interstate taxable wages that will be payable
5 by the employer during the financial year or part
of the year; and
(ii) the estimated number of days in the financial
year, or part of the year, during which WA
taxable wages or interstate taxable wages will be
10 payable by the employer.
Division 4 -- Group employers
10. Annual rate
(1) The rate of pay-roll tax payable for a financial year or part of a
year by each member of a group is the rate set out, or
15 determined under the subsection referred to, in the Table to this
subsection according to the amount of WA taxable wages and
interstate taxable wages paid or payable by all members of the
group during the financial year or part of a year.
Amount of WA taxable wages and
interstate taxable wages paid or payable Rate
during the financial year or part of a year ($)
2 700 000 × D
Not more than 3.65%
Y
2 700 000 × D 4 500 000 × D Rate
More than but less than determined
Y Y
under
subsection (2)
4 500 000 × D 5 625 000 × D Rate
Not less than but less than determined
Y Y
under
subsection (3)
5 625 000 × D
or more 6.00%
Y
page 8
Pay-roll Tax Bill 2001
Imposition of pay-roll tax Part 2
Group employers Division 4
s. 10
(2) The rate determined under this subsection is R% in the
formula --
98 550 × D 2 700 000 × D
+ 0.06025 × (W + I ) -
Y Y
R% = × 100
(W + I)
(3) The rate determined under this subsection is R% in the
5 formula --
207 000 × D 4 500 000 × D
+ 0.1160 × (W + I ) -
Y Y
R% = × 100
(W + I )
(4) The rates determined under subsections (2) and (3) are to be
calculated to 4 decimal places.
(5) However if a member of the group fails to comply with
10 section 27 of the Pay-roll Tax Assessment Act 2001 for a
financial year or part of a year, the rate of pay-roll tax payable
for the financial year or part of a year by each member of a
group is 6.00%.
(6) In this section --
15 D is the number of days in the financial year, or part of the
year, during which WA taxable wages or interstate
taxable wages were paid or payable by a member of the
group;
Y is the number of days in the financial year;
20 W is the total amount of WA taxable wages paid or payable
by all members of the group during the financial year or
part of the year;
I is the total amount of interstate taxable wages paid or
payable by all members of the group during the financial
25 year or part of the year.
page 9
Pay-roll Tax Bill 2001
Part 2 Imposition of pay-roll tax
Division 4 Group employers
s. 11
11. Monthly rate based on estimates
The rate of pay-roll tax payable for each month or part of a
month in a financial year or part of a year by each member of a
group is --
5 (a) 6.00%; or
(b) if a determination under section 9 of the Pay-roll Tax
Assessment Act 2001 is in force for the members of the
group -- the rate determined in accordance with
section 10 calculated (to 2 decimal places) on the basis
10 of --
(i) the estimated total amount of WA taxable wages
and interstate taxable wages that will be payable
by all members of the group during the financial
year or part of the year; and
15 (ii) the estimated number of days in the financial
year, or part of the year, during which WA
taxable wages or interstate taxable wages will be
payable by a member of the group.
page 10
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