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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Revenue Laws Amendment (Taxation) Bill 2001
CONTENTS
Part 1 -- Preliminary
1. Short title 2
2. Commencement 2
Part 2 -- Pay-roll Tax Act 1971
amended
3. The Act amended by this Part 3
4. Section 5 replaced 3
5. Section 6 amended 6
6. Section 7 amended 9
7. Existing rates and liabilities not affected 12
Part 3 -- Stamp Act 1921 amended
8. Second Schedule item 16 amended 13
page i
11--1B
Western Australia
LEGISLATIVE ASSEMBLY
Revenue Laws Amendment (Taxation) Bill 2001
A Bill for
An Act to amend the --
· Pay-roll Tax Act 1971; and
· Stamp Act 1921.
The Parliament of Western Australia enacts as follows:
page 1
Revenue Laws Amendment (Taxation) Bill 2001
Part 1 Preliminary
s. 1
Part 1 -- Preliminary
1. Short title
This Act may be cited as the Revenue Laws Amendment
(Taxation) Act 2001.
5 2. Commencement
(1) Subject to this section, this Act comes into operation on the day
on which it receives the Royal Assent.
(2) If this Act receives the Royal Assent before or on 1 July 2001,
Part 2 comes into operation on 1 July 2001.
10 (3) If this Act receives the Royal Assent after 1 July 2001, Part 2 is
deemed to have come into operation on 1 July 2001.
(4) If this Act receives the Royal Assent before or on 30 June 2001,
Part 3 comes into operation on 30 June 2001.
(5) If this Act receives the Royal Assent after 30 June 2001, Part 3
15 is deemed to have come into operation on 30 June 2001.
page 2
Revenue Laws Amendment (Taxation) Bill 2001
Pay-roll Tax Act 1971 amended Part 2
s. 3
Part 2 -- Pay-roll Tax Act 1971 amended
3. The Act amended by this Part
The amendments in this Part are to the Pay-roll Tax Act 1971*.
[* Reprinted as at 10 November 2000.]
5 4. Section 5 replaced
Section 5 is repealed and the following section is inserted
instead --
"
5. Rates for employers other than group employers or
10 payers of interstate wages
(1) This section applies in respect of each employer who,
during a financial year --
(a) is not a member of a group; and
(b) while not a member of a group, does not pay
15 any interstate wages,
and declares the rate of pay-roll tax payable by each
such employer for the period that the employer is not a
member of a group to be the appropriate rate
ascertained in accordance with this section.
20 (2) If the amount of taxable wages paid or payable by an
employer for a month after the month of June 2001, or
for part of that month, is --
(a) not more than $225 000 x M, the rate of
pay-roll tax payable for the month, or part of
25 the month, is 3.65%;
page 3
Revenue Laws Amendment (Taxation) Bill 2001
Part 2 Pay-roll Tax Act 1971 amended
s. 4
(b) more than $225 000 x M but less than
$375 000 x M, the rate of pay-roll tax payable
for the month, or part of the month, is R%,
where --
8 212.50 M + 0.06025 (W - 225 000 M )
R= × 100
5 W
(calculated to 4 decimal points)
W= amount of taxable wages paid or payable
for the month or part of the month;
(c) not less than $375 000 x M but less than
10 $468 750 x M, the rate of pay-roll tax payable
for the month, or part of the month, is R%,
where --
17 250.00 M + 0.0940 (W - 375 000 M )
R= × 100
W
(calculated to 4 decimal points)
15 W= amount of taxable wages paid or payable
for the month or part of the month;
(d) $468 750 x M or more, the rate of pay-roll tax
payable for the month, or part of the month, is
5.56%.
20 (3) If the amount of taxable wages paid or payable by an
employer for a financial year commencing on
1 July 2001 or 1 July of a subsequent financial year, or
for part of that financial year, is --
(a) not more than $2 700 000 x Y, the rate of
25 pay-roll tax for the year, or part of the year, is
3.65%;
page 4
Revenue Laws Amendment (Taxation) Bill 2001
Pay-roll Tax Act 1971 amended Part 2
s. 4
(b) more than $2 700 000 x Y but less than
$4 500 000 x Y, the rate of pay-roll tax for the
year, or part of the year, is R%, where --
98 550 Y + 0.06025 (W - 2 700 000 Y )
R= × 100
W
5 (calculated to 4 decimal points)
W= amount of taxable wages paid or payable
for the financial year or part of the financial
year;
(c) not less than $4 500 000 x Y but less than
10 $5 625 000 x Y, the rate of pay-roll tax for the
year, or part of the year, is R%, where --
207 000 Y + 0.0940 (W - 4 500 000 Y )
R= × 100
W
(calculated to 4 decimal points)
W= amount of taxable wages paid or payable
15 for the financial year or part of the financial
year;
(d) $5 625 000 x Y or more, the rate of pay-roll tax
for the year, or part of the year, is 5.56%.
(4) In this section --
20 "M" means --
the number of days in the month for which
taxable wages were paid or payable ;
the number of days in the month
"Y" means --
the number of days in the financial year for
which taxable wages were paid or payable .
the number of days in the financial year
".
page 5
Revenue Laws Amendment (Taxation) Bill 2001
Part 2 Pay-roll Tax Act 1971 amended
s. 5
5. Section 6 amended
(1) Section 6(1) is repealed and the following subsection is inserted
instead --
"
5 (1) This section applies in respect of each employer who,
during a financial year --
(a) is not a member of a group; and
(b) while not a member of a group, pays interstate
wages,
10 and declares the rate of pay-roll tax payable by each
such employer for the period the employer is not a
member of a group to be the appropriate rate
ascertained in accordance with this section.
".
15 (2) Section 6(6) and (7) are repealed and the following subsections
are inserted instead --
"
(6) If the estimated total interstate wages and taxable
wages paid or payable by an employer for a financial
20 year commencing on 1 July 2001 or 1 July of a
subsequent year, or part of that financial year, is --
(a) not more than $2 700 000 x Y, the rate of
pay-roll tax payable each month for the year, or
part of the year, shall be determined as 3.65%;
page 6
Revenue Laws Amendment (Taxation) Bill 2001
Pay-roll Tax Act 1971 amended Part 2
s. 5
(b) more than $2 700 000 x Y but less than
$4 500 000 x Y, the rate of pay-roll tax payable
each month for the year, or part of the year,
shall be determined as R%, where --
98 550 Y + 0.06025 ( E - 2 700 000 Y )
R= × 100
5 E
(calculated to 2 decimal points)
E= amount of total interstate wages and taxable
wages estimated by the employer to be paid
or payable for the financial year or part of
10 the financial year;
(c) not less than $4 500 000 x Y but less than
$5 625 000 x Y, the rate of pay-roll tax payable
each month for the year, or part of the year,
shall be determined as R%, where --
207 000 Y + 0.0940 ( E - 4 500 000 Y )
R= × 100
15 E
(calculated to 2 decimal points)
E= amount of total interstate wages and taxable
wages estimated by the employer to be paid
or payable for the financial year or part of
20 the financial year;
(d) $5 625 000 x Y or more, no determination shall
be made under this subsection.
(7) Subject to subsection (11), if the amount of total
interstate wages and taxable wages paid or payable by
25 an employer for a financial year commencing on
1 July 2001 or 1 July of a subsequent year, or part of
that financial year, is --
(a) not more than $2 700 000 x Y, the rate of
pay-roll tax for the year, or part of the year, is
30 3.65%;
page 7
Revenue Laws Amendment (Taxation) Bill 2001
Part 2 Pay-roll Tax Act 1971 amended
s. 5
(b) more than $2 700 000 x Y but less than
$4 500 000 x Y, the rate of pay-roll tax for the
year, or part of the year, is R%, where --
98 550 Y + 0.06025 (W - 2 700 000 Y )
R= × 100
W
5 (calculated to 4 decimal points)
W= amount of total interstate wages and taxable
wages paid or payable for the financial year
or part of the financial year;
(c) not less than $4 500 000 x Y but less than
10 $5 625 000 x Y, the rate of pay-roll tax for the
year, or part of the year, is R%, where --
207 000 Y + 0.0940 (W - 4 500 000 Y )
R= × 100
W
(calculated to 4 decimal points)
W= amount of total interstate wages and taxable
15 wages paid or payable for the financial year
or part of the financial year;
(d) $5 625 000 x Y or more, the rate of pay-roll tax
for the year, or part of the year, is 5.56%.
(8) In subsections (6) and (7) --
20 "Y" means --
the number of days in the financial year for which
interstate wages or taxable wages were paid or
payable or estimated to be paid or payable
the number of days in the financial year
.
".
page 8
Revenue Laws Amendment (Taxation) Bill 2001
Pay-roll Tax Act 1971 amended Part 2
s. 6
6. Section 7 amended
(1) Section 7(1) is repealed and the following subsection is inserted
instead --
"
5 (1) This section applies in respect of each employer who,
during a financial year --
(a) pays interstate wages or taxable wages; and
(b) is a member of a group at least one member of
which pays taxable wages,
10 and declares the rate of pay-roll tax payable by each
such employer that pays taxable wages for the period
that the employer is a member of the group to be the
appropriate rate ascertained in accordance with this
section.
15 ".
(2) Section 7(3) is amended by deleting "in Western Australia".
(3) Section 7(4) is amended by deleting "those members of the
group that pay taxable wages in Western Australia" and
inserting instead --
20 " the members of the group ".
(4) Section 7(5) is amended as follows:
(a) by deleting "that pays taxable wages in Western
Australia";
(b) in paragraph (b) by deleting "in Western Australia";
25 (c) in paragraph (c) by deleting "such".
(5) Section 7(6) is amended by deleting "in Western Australia".
(6) Section 7(7) and (8) are repealed and the following subsections
are inserted instead --
"
30 (7) If the estimated total interstate wages and taxable
wages paid or payable by all members of a group
page 9
Revenue Laws Amendment (Taxation) Bill 2001
Part 2 Pay-roll Tax Act 1971 amended
s. 6
throughout Australia for a financial year commencing
on 1 July 2001 or 1 July of a subsequent year, or part
of that year, is --
(a) not more than $2 700 000 x Y, the rate of
5 pay-roll tax payable each month by each
member of the group for the year, or part of the
year, shall be determined as 3.65%;
(b) more than $2 700 000 x Y but less than
$4 500 000 x Y, the rate of pay-roll tax payable
10 each month by each member of the group for
the year, or part of the year, shall be determined
as R%, where --
98 550 Y + 0.06025 ( E - 2 700 000 Y )
R= × 100
E
(calculated to 2 decimal points)
15 E= amount of total interstate wages and taxable
wages estimated to be paid or payable for
the financial year or part of the financial
year by all members of the group
throughout Australia;
20 (c) not less than $4 500 000 x Y but less than
$5 625 000 x Y, the rate of pay-roll tax payable
each month by each member of the group for
the year, or part of the year, shall be determined
as R%, where --
207 000 Y + 0.0940 ( E - 4 500 000 Y )
R= × 100
25 E
(calculated to 2 decimal points)
E= amount of total interstate wages and taxable
wages estimated to be paid or payable for
the financial year or part of the financial
30 year by all members of the group
throughout Australia;
page 10
Revenue Laws Amendment (Taxation) Bill 2001
Pay-roll Tax Act 1971 amended Part 2
s. 6
(d) $5 625 000 x Y or more, no determination shall
be made under this subsection.
(8) Subject to subsection (12), if the amount of total
interstate wages and taxable wages paid or payable by
5 all members of a group throughout Australia for a
financial year commencing on 1 July 2001 or 1 July of
a subsequent year, or part of that financial year, is --
(a) not more than $2 700 000 x Y, the rate of
pay-roll tax for the year, or part of the year, is
10 3.65%;
(b) more than $2 700 000 x Y but less than
$4 500 000 x Y, the rate of pay-roll tax for the
year, or part of the year, is R%, where --
98 550 Y + 0.06025 (W - 2 700 000 Y )
R= × 100
W
15 (calculated to 4 decimal points)
W= amount of total interstate wages and taxable
wages paid or payable for the financial year
or part of the financial year by all members
of the group throughout Australia;
20 (c) not less than $4 500 000 x Y but less than
$5 625 000 x Y, the rate of pay-roll tax for the
year, or part of the year, is R%, where --
207 000 Y + 0.0940 (W - 4 500 000 Y )
R= × 100
W
(calculated to 4 decimal points)
25 W= amount of total interstate wages and taxable
wages paid or payable for the financial year
or part of the financial year by all members
of the group throughout Australia;
(d) $5 625 000 x Y or more, the rate of pay-roll tax
30 for the year, or part of the year, is 5.56%.
page 11
Revenue Laws Amendment (Taxation) Bill 2001
Part 2 Pay-roll Tax Act 1971 amended
s. 7
(9) In subsections (7) and (8) --
"Y " means --
the number of days in the financial year for which
interstate wages or taxable wages were paid or
payable by a member of the group or estimated to
be paid or payable
the number of days in the financial year .
".
(7) Section 7(12) is amended by deleting "that pays taxable wages
5 in Western Australia".
7. Existing rates and liabilities not affected
Without limiting the operation of the Interpretation Act 1984,
the provisions of the principal Act as in force immediately
before the commencement of this Act, insofar as they apply to a
10 period before that commencement, continue to have effect in
relation to the imposition of pay-roll tax under the principal Act
in respect of wages paid or payable for that period and the
assessment, collection and payment of any pay-roll tax imposed
in respect of such wages.
page 12
Revenue Laws Amendment (Taxation) Bill 2001
Stamp Act 1921 amended Part 3
s. 8
Part 3 -- Stamp Act 1921 amended
8. Second Schedule item 16 amended
(1) The Second Schedule of the Stamp Act 1921* is amended by
deleting paragraph (a) of item 16(1) and "5%" in the third
5 column of the Schedule opposite paragraph (a) and inserting
instead --
"
(a) against an employer's liability
to pay compensation under the
Workers' Compensation and
Rehabilitation Act 1981 --
(i) if, in the 12 months
immediately preceding
the cover period of the
policy the employer --
(A) was liable to pay
pay-roll tax under
the Pay-roll Tax
Assessment Act
1971; or
(B) paid wages that
under section 10 of
that Act were not
liable to pay-roll
tax and employed
an average of 15
(or such other
number as is
prescribed) full
time equivalent
employees or
more -- 5% of the amount calculated
under section 96(2)
(ii) in any other case -- 3% of the amount calculated
under section 96(2)
".
page 13
Revenue Laws Amendment (Taxation) Bill 2001
Part 3 Stamp Act 1921 amended
s. 8
(2) The Second Schedule of the Stamp Act 1921* is amended by
inserting in the second column after item 16(1) the following
subitem --
"
5 (1a) The average referred to in
subitem (1)(a)(i)(B) is to be calculated
on the basis of the number of full time
and part time employees as at the last
day of each calendar month with part
10 time employees being taken into
account as an appropriate fraction of
full time employees.
".
[* Reprinted as at 22 October 1999.
15 For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p.417-24.]
page 14
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