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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Revenue Laws Amendment (Assessment)
Bill 2001
CONTENTS
Part 1 -- Preliminary
1. Short title 2
2. Commencement 2
Part 2 -- Pay-roll Tax Assessment
Act 1971 amended
3. Section 11 inserted 3
Part 3 -- Rates and Charges (Rebates
and Deferments) Act 1992 amended
4. The Act amended in this Part 5
5. Section 3 amended 5
6. Section 23 amended 6
7. Section 26 amended 6
8. Section 28 amended 6
9. Section 31 amended 7
10 . Section 32 amended 7
11 . Section 33 amended 7
12 . Section 34 repealed 8
13 . Section 40 replaced and transitional 9
14 . Section 42 amended 12
15 . Section 43 amended 13
16 . Transitional 13
Part 4 -- Stamp Act 1921 amended
Division 1 -- Preliminary
17 . The Act amended in this Part 15
page i
12--1
Revenue Laws Amendment (Assessment) Bill 2001
Contents
Division 2 -- Provisions that commence on Royal
Assent
18 . Section 63 amended 15
19 . Section 75JB amended 15
20 . Section 76AG amended 15
21 . Section 76AN amended 15
Division 3 -- Provisions that commence on
30 June 2001
22 . Section 95A amended 16
23 . Section 97 inserted 17
24 . Pay-roll Tax Assessment Act 1971, consequential
amendment to 18
Division 4 -- Provisions that commence on
1 July 2001
25 . Section 76AI amended 18
26 . Section 76AP amended 19
page ii
Western Australia
LEGISLATIVE ASSEMBLY
Revenue Laws Amendment (Assessment)
Bill 2001
A Bill for
An Act to amend the --
· Pay-roll Tax Assessment Act 1971;
· Rates and Charges (Rebates and Deferments) Act 1992; and
· Stamp Act 1921,
and for related purposes.
The Parliament of Western Australia enacts as follows:
page 1
Revenue Laws Amendment (Assessment) Bill 2001
Part 1 Preliminary
s. 1
Part 1 -- Preliminary
1. Short title
This Act may be cited as the Revenue Laws Amendment
(Assessment) 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,
Parts 2 and 3 come into operation on 1 July 2001.
10 (3) If this Act receives the Royal Assent after 1 July 2001, Parts 2
and 3 are 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 4 Division 3 comes into operation on 30 June 2001.
(5) If this Act receives the Royal Assent after 30 June 2001, Part 4
15 Division 3 is deemed to have come into operation on
30 June 2001.
(6) If this Act receives the Royal Assent before or on 1 July 2001,
Part 4 Division 4 comes into operation immediately after the
coming into operation of Part 5 Division 2 of the Financial
20 Relations Agreement (Consequential Provisions) Act 1999.
(7) If this Act receives the Royal Assent after 1 July 2001, Part 4
Division 4 is deemed to have come into operation immediately
after the coming into operation of Part 5 Division 2 of the
Financial Relations Agreement (Consequential Provisions)
25 Act 1999.
page 2
Revenue Laws Amendment (Assessment) Bill 2001
Pay-roll Tax Assessment Act 1971 amended Part 2
s. 3
Part 2 -- Pay-roll Tax Assessment Act 1971 amended
3. Section 11 inserted
After section 10 of the Pay-roll Tax Assessment Act 1971* the
following section is inserted --
5 "
11. Special circumstances in which rate of tax may be
ascertained on basis of whole or part of financial
year
(1) In this section --
10 "financial year" means the financial year commencing
on 1 July 2001 and each financial year thereafter.
(2) This section applies to an employer if --
(a) the employer pays or is liable to pay taxable
wages or interstate wages for part only of a
15 financial year; and
(b) the Commissioner is satisfied that, because of
the employer's trade or business, the
employer's liability to pay taxable wages or
interstate wages fluctuates with different
20 periods of the financial year.
(3) If the employer has conducted the trade or business in
Australia --
(a) during the whole of the financial year, the rate
of pay-roll tax payable by the employer shall be
25 ascertained in accordance with the relevant
section of the Pay-roll Tax Act 1971 as if the
employer had paid or was liable to pay taxable
wages or interstate wages during the whole of
the year; or
30 (b) during part only of the financial year, the rate
of pay-roll tax payable by the employer shall be
page 3
Revenue Laws Amendment (Assessment) Bill 2001
Part 2 Pay-roll Tax Assessment Act 1971 amended
s. 3
ascertained in accordance with the relevant
section of the Pay-roll Tax Act 1971 as if the
employer had paid or was liable to pay taxable
wages or interstate wages during that part of the
5 financial year.
".
[* Reprinted as at 12 November 1996.
For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 327-9.]
page 4
Revenue Laws Amendment (Assessment) Bill 2001
Rates and Charges (Rebates and Deferments) Act 1992 Part 3
amended
s. 4
Part 3 -- Rates and Charges (Rebates and Deferments)
Act 1992 amended
4. The Act amended in this Part
The amendments in this Part are to the Rates and Charges
5 (Rebates and Deferments) Act 1992*.
[* Reprinted as at 19 May 2000.]
5. Section 3 amended
(1) Section 3(1) is amended by inserting, in the appropriate
alphabetical position, the following definition --
10 "
"Commonwealth seniors health card" means a
currently valid card, known by that name, issued
on behalf of the Commonwealth to the holder or,
where a card of another kind is prescribed
15 specifically for the purpose of this definition, that
other card;
".
(2) Section 3(1) is amended in the definition of "eligibility" as
follows:
20 (a) after paragraph (a)(ii) by deleting "or";
(b) after paragraph (a)(iii) by inserting --
"
or
(iv) a Commonwealth seniors health card;
25 ".
(3) Section 3(1) is amended by deleting the definition of "rating
year" and inserting the following definition instead --
" "rating year" means 1 July to 30 June; ".
page 5
Revenue Laws Amendment (Assessment) Bill 2001
Part 3 Rates and Charges (Rebates and Deferments) Act 1992
amended
s. 6
(4) Section 3(1) is amended by deleting the definition of
"registration date".
6. Section 23 amended
After section 23(3) the following subsection is inserted --
5 "
(4) Subject to this Act, a person is eligible to apply to the
administrative authority to have their entitlement as
regards any land registered if a prescribed charge is
payable on that land, on production to the
10 administrative authority of both a seniors' card and a
Commonwealth seniors health card.
".
7. Section 26 amended
Section 26(1) is amended as follows:
15 (a) after paragraph (c) by deleting "or";
(b) after paragraph (d) by deleting the full stop and
inserting --
"
; or
20 (e) production of both a seniors' card and a
Commonwealth seniors health card, issued to
that person as the holder, as sufficient evidence
that the person is a person to whom
section 23(4) applies.
25 ".
8. Section 28 amended
Section 28(1)(b) is amended by inserting after "except where
section 31(3)(a)" --
" or (aa) ".
page 6
Revenue Laws Amendment (Assessment) Bill 2001
Rates and Charges (Rebates and Deferments) Act 1992 Part 3
amended
s. 9
9. Section 31 amended
Section 31(3) is amended as follows:
(a) by deleting the word "or" after paragraph (a);
(b) by inserting the following paragraph after
5 paragraph (a) --
"
(aa) where a financial agreement made under
section 90B, 90C or 90D of the Family Law
Act 1975 of the Commonwealth makes
10 provision in relation to a relevant prescribed
charge, in a manner not inconsistent with that
agreement; or
".
10. Section 32 amended
15 (1) Section 32(1)(a) is amended by deleting "prior to the
registration date for that charge,".
(2) Section 32(5) is repealed and the following subsection is
inserted instead --
"
20 (5) The determination of the entitlement of an applicant
shall be made on the facts relevant to the applicant as at
the commencement of the rating year.
".
11. Section 33 amended
25 (1) Section 33(3) is amended by inserting after "subsection (4)" --
" or (6) ".
page 7
Revenue Laws Amendment (Assessment) Bill 2001
Part 3 Rates and Charges (Rebates and Deferments) Act 1992
amended
s. 12
(2) After section 33(5) the following subsections are inserted --
"
(6) Despite subsection (3), a registered person in respect of
a prescribed charge who is an eligible pensioner may,
5 subject to this Act --
(a) pay a rebated amount in respect of a prescribed
charge of that kind; or
(b) defer payment of amounts of a prescribed
charge of that kind,
10 if that person and the administrative authority have
agreed on an arrangement for the payment of arrears
due from that person in respect of the prescribed
charge.
(7) If, in respect of a charged period for which the payment
15 of a rebated amount or a deferment is allowed under
subsection (6), the registered person does not pay the
arrears due to be paid in that charged period under the
arrangement, the administrative authority may by
written notice given to the registered person require
20 that person to pay the prescribed charge by the date
specified in the notice and the registered person ceases
to be entitled to pay the rebated amount or to defer
payment of the prescribed charge, as the case may be.
(8) Despite section 6.62 of the Local Government
25 Act 1995, if an arrangement for the payment of arrears
is agreed on under subsection (6) and an amount is paid
in respect of the rebated amount, that amount is to be
applied for or towards payment of the rebated amount.
".
30 12. Section 34 repealed
Section 34 is repealed.
page 8
Revenue Laws Amendment (Assessment) Bill 2001
Rates and Charges (Rebates and Deferments) Act 1992 Part 3
amended
s. 13
13. Section 40 replaced and transitional
(1) Section 40 is repealed and the following section is inserted
instead --
"
5 40. Rebates to registered persons
(1) This section applies to a person who --
(a) at the commencement of the charged period is
liable for the payment of a prescribed charge, or
in respect of a prescribed charge which is
10 apportioned under section 28, on any land used
by that person as their ordinary place of
residence; and
(b) has --
(i) an entitlement as regards that land
15 which is registered by the administrative
authority either at the commencement of
or during the charged period; or
(ii) the right, as a dependant occupying the
land in circumstances to which
20 section 31(1) applies, to be allowed the
benefit of a rebate.
(2) The liability of a person to whom this section applies
for payment of a prescribed charge, or the proportion
that relates to the extent of the entitlement of the
25 eligible person may, subject to this Act, be satisfied by
the payment of a rebated amount before the end of the
charged period.
(3) Where, apart from this Act, an administrative authority
allows a discount on a prescribed charge, and any
30 conditions applicable to that discount are met,
subsection (2) applies as though the liability for
payment of the prescribed charge had been reduced by
the discount allowed.
page 9
Revenue Laws Amendment (Assessment) Bill 2001
Part 3 Rates and Charges (Rebates and Deferments) Act 1992
amended
s. 13
(4) An administrative authority shall, subject to this Act,
allow to any person to whom this section applies a
rebate on any prescribed charge, that rebate being
calculated in such a manner as to reflect the extent of
5 the entitlement which that person has in the land and,
in accordance with section 28, apportioned where
appropriate.
(5) If a person to whom this section applies is an eligible
senior and not an eligible pensioner for the whole or a
10 part of the charged period, the rebate to be allowed
shall be determined using the following equation --
DS
R = PC × ( )
CY
where --
R is the rebate to be allowed;
15 PC is the portion of the prescribed charge calculated
under subsection (9)(a);
DS is the number of the days during the charged period
that the person is registered as an eligible senior; and
CY is the number of days in the charged period.
20 (6) If a person to whom this section applies is an eligible
pensioner and not an eligible senior for the whole or a
part of the charged period, the rebate to be allowed
shall be determined using the following equation --
DP
R = PC × ( )
CY
25 where --
R is the rebate to be allowed;
PC is the portion of the prescribed charge calculated
under subsection (9)(b);
page 10
Revenue Laws Amendment (Assessment) Bill 2001
Rates and Charges (Rebates and Deferments) Act 1992 Part 3
amended
s. 13
DP is the number of the days during the charged period
that the person is registered as an eligible pensioner;
and
CY is the number of days in the charged period.
5 (7) If a person to whom this section applies is an eligible
senior for a part of the charged period and an eligible
pensioner for another part of the charged period, the
rebate to be allowed shall be determined using the
following equation --
DS DP
10 R = ( PCS × ( )) + ( PCP × ( ))
CY CY
where --
R is the rebate to be allowed;
PCS is the portion of the prescribed charge calculated
under subsection (9)(a);
15 PCP is the portion of the prescribed charge calculated
under subsection (9)(b);
DS is the number of the days during the charged
period that the person is registered as an eligible
senior;
20 DP is the number of the days during the charged
period that the person is registered as an eligible
pensioner; and
CY is the number of days in the charged period.
(8) Where a person who is authorised to pay a rebated
25 amount, pays an amount in excess of the rebated
amount in respect of a prescribed charge, then the
administrative authority shall refund, or give credit, for
the excess amount.
page 11
Revenue Laws Amendment (Assessment) Bill 2001
Part 3 Rates and Charges (Rebates and Deferments) Act 1992
amended
s. 14
(9) The portion of the prescribed charge to be used in
determining the rebate of a person to whom this section
applies shall be --
(a) for an eligible senior, on any prescribed charge
5 by way of rates or for the provision of water
supply, sewerage or drainage -- 25% of the
prescribed charge concerned, up to such limit
as is prescribed;
(b) for an eligible pensioner, on any prescribed
10 charge by way of rates or for the provision of
water supply, sewerage or drainage -- 50% of
the prescribed charge concerned; and
(c) on any other prescribed charge -- the
prescribed percentage.
15 ".
(2) Regulations --
(a) that are made under the Rates and Charges (Rebates and
Deferments) Act 1992 as amended by this section; and
(b) that are made within 6 months after this section receives
20 the Royal Assent,
may come into operation at a time specified in those regulations
that is not earlier than 1 July 2001 and may relate to a rebate
that an eligible senior is to be allowed on a prescribed charge
referred to in section 40(9) of that Act (as inserted by this
25 section).
14. Section 42 amended
(1) After section 42(2) the following subsection is inserted --
"
(2a) If subsection (2) applies, the administrative authority
30 shall refund, or give credit for, the amount of the
rebate.
".
page 12
Revenue Laws Amendment (Assessment) Bill 2001
Rates and Charges (Rebates and Deferments) Act 1992 Part 3
amended
s. 15
(2) After section 42(3) the following subsection is inserted --
"
(4) On or after 1 July 2001, where an entitlement as
regards land is registered during a rating year and
5 during that year --
(a) a prescribed charge is made by way of rates
relating to improvements effected to the land
during the year; or
(b) a prescribed charge is made in respect of
10 additional or other water supply, sewerage or
drainage services provided during the year,
this Act has effect in relation to those prescribed
charges arising during a charged period that occurs in
that rating year for the period of the rating year to
15 which both the charges relate and the entitlement as
regards the land is registered.
".
15. Section 43 amended
Section 43(1)(a) is amended by inserting after "an eligible
20 pensioner" --
"
or is registered as an eligible pensioner during a
rating year
".
25 16. Transitional
(1) If before 1 July 2001 a person is eligible to be registered and is
registered under section 32 of the Rates and Charges (Rebates
and Deferments) Act 1992 on or after 1 July 2001 and on or
before 30 September 2001, section 40 of that Act (as inserted by
30 section 13) applies to that person as if the entitlement had been
registered at the commencement of the charged period.
page 13
Revenue Laws Amendment (Assessment) Bill 2001
Part 3 Rates and Charges (Rebates and Deferments) Act 1992
amended
s. 16
(2) If a person becomes eligible to be registered and is registered on
or after 1 July 2001 and on or before 30 September 2001,
section 40 (as inserted by section 13) applies to that person as if
the person were registered on the day the person became
5 eligible to be registered.
page 14
Revenue Laws Amendment (Assessment) Bill 2001
Stamp Act 1921 amended Part 4
Preliminary Division 1
s. 17
Part 4 -- Stamp Act 1921 amended
Division 1 -- Preliminary
17. The Act amended in this Part
The amendments in this Part are to the Stamp Act 1921* unless
5 otherwise indicated.
[* Reprinted as at 22 October 1999.
For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 417-24.]
Division 2 -- Provisions that commence on Royal Assent
10 18. Section 63 amended
Section 63(2)(b)(ii) is amended by deleting "or a pooled
superannuation trust".
19. Section 75JB amended
Section 75JB(2)(c) is amended by deleting "for".
15 20. Section 76AG amended
Section 76AG(4)(e) is amended by deleting "assets" and
inserting instead --
" property ".
21. Section 76AN amended
20 Section 76AN(3)(e) is amended by deleting "assets" and
inserting instead --
" property ".
page 15
Revenue Laws Amendment (Assessment) Bill 2001
Part 4 Stamp Act 1921 amended
Division 3 Provisions that commence on 30 June 2001
s. 22
Division 3 -- Provisions that commence on 30 June 2001
22. Section 95A amended
After section 95A(11) the following subsections are inserted --
"
5 (12) In subsections (13) and (14) --
"workers' compensation policy" means a policy of
insurance against an employer's liability to pay
compensation under the Workers' Compensation
and Rehabilitation Act 1981.
10 (13) It is a defence to a charge under subsection (10)(b) in
relation to a return that relates to a workers'
compensation policy in respect of which duty is paid at
the rate provided in item 16(1)(a)(ii) of the Second
Schedule to prove that the return was false in a material
15 particular because the person charged had been
supplied information which was false as to the liability
of the person insured to pay pay-roll tax.
(14) If an approved person is supplied information relating
to a workers' compensation policy --
20 (a) which is false in a material particular; and
(b) which results in the approved person
transmitting to the Commissioner less duty than
is payable in respect of the policy under item
16(1)(a) of the Second Schedule,
25 the approved person --
(c) shall include details of the additional duty
payable in the next return that the person lodges
under subsection (6);
(d) shall transmit with the return the additional
30 duty payable; and
page 16
Revenue Laws Amendment (Assessment) Bill 2001
Stamp Act 1921 amended Part 4
Provisions that commence on 30 June 2001 Division 3
s. 23
(e) may recover the additional duty from the
person insured under the policy in a court of
competent jurisdiction.
".
5 23. Section 97 inserted
After section 96 the following section is inserted --
"
97. Workers' compensation policies, refunds of excess
duty
10 (1) If on an application made by a person under
subsection (2) the Commissioner is satisfied that the
person has paid duty at the rate specified in item
16(1)(a)(i) of the Second Schedule but should have
paid duty at the rate specified in item 16(1)(a)(ii), the
15 Commissioner may refund the difference.
(2) An application for a refund under subsection (1)
shall --
(a) be made within 2 years after the beginning of
the relevant insurance policy's cover period;
20 (b) be made in writing, in a form approved by the
Commissioner, by the person who issued the
policy; and
(c) be accompanied by such further information as
the Commissioner may require.
25 (3) If the Commissioner refunds duty to the person who
issued the policy and the duty was originally paid by
that person out of money provided by the person
insured, the person who issued the policy shall --
(a) reimburse the person insured an amount equal
30 to the refund within 90 days after the refund
was paid or within any longer period allowed
by the Commissioner; and
page 17
Revenue Laws Amendment (Assessment) Bill 2001
Part 4 Stamp Act 1921 amended
Division 4 Provisions that commence on 1 July 2001
s. 24
(b) if the reimbursement is not made within that
period -- repay the amount of the refund to the
Commissioner within 7 days from the end of
that period.
5 (4) The Commissioner may recover any amount that
should have been, but was not, repaid under
subsection (3)(b) as if it were unpaid duty.
".
24. Pay-roll Tax Assessment Act 1971, consequential amendment
10 to
Section 5(2) of the Pay-roll Tax Assessment Act 1971* is
amended by inserting before paragraph (b) the following --
"
(a) may disclose to an insurance company, for the
15 purposes of the company determining the stamp
duty to be paid on a policy of insurance issued
or to be issued by it against an employer's
liability to pay compensation under the
Workers' Compensation and Rehabilitation
20 Act 1981, whether the employer, in the
12 months immediately preceding the cover
period of the policy, was liable to pay tax; and
".
[* Reprinted as at 12 November 1996.
25 For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 327-9.]
Division 4 -- Provisions that commence on 1 July 2001
25. Section 76AI amended
Section 76AI(1) is repealed and the following subsections are
30 inserted instead --
page 18
Revenue Laws Amendment (Assessment) Bill 2001
Stamp Act 1921 amended Part 4
Provisions that commence on 1 July 2001 Division 4
s. 26
"
(1) This Division applies to a WA company if it is a
land-holder within the meaning in subsection (2)
unless --
5 (a) it is listed on a recognized stock exchange; and
(b) the Commissioner is satisfied that its listing
was not part of an arrangement or scheme
having as its purpose, or one of its purposes, the
defeat of the object of this Part.
10 (1a) For the purposes of subsection (1)(b) the
Commissioner may take into account any matter that
the Commissioner considers is relevant but must take
into account --
(a) how long the WA company has been listed on a
15 recognized stock exchange;
(b) any conditions or exemptions that apply to the
exchange's approval of the listing of the
company;
(c) who owns the company's shares;
20 (d) what proportion of the company's shares are
available to be traded on the exchange; and
(e) the turnover of the company's shares on the
exchange.
".
25 26. Section 76AP amended
(1) Section 76AP(1) is amended as follows:
(a) by inserting after paragraph (a) --
" and ";
(b) by deleting paragraph (b) and "and" following it;
30 (c) by deleting the full stop after paragraph (c) and inserting
a comma instead;
page 19
Revenue Laws Amendment (Assessment) Bill 2001
Part 4 Stamp Act 1921 amended
Division 4 Provisions that commence on 1 July 2001
s. 26
(d) by inserting after paragraph (c) the following --
"
unless --
(d) it is listed on a recognized stock exchange; and
5 (e) the Commissioner is satisfied that its listing
was not part of an arrangement or scheme
having as its purpose, or one of its purposes, the
defeat of the object of this Part.
".
10 (2) After section 76AP(1) the following subsection is inserted --
"
(1a) For the purposes of subsection (1)(e) the Commissioner
may take into account any matter that the
Commissioner considers is relevant but must take into
15 account --
(a) how long the corporation has been listed on a
recognized stock exchange;
(b) any conditions or exemptions that apply to the
exchange's approval of the listing of the
20 corporation;
(c) who owns the corporation's shares;
(d) what proportion of the corporation's shares are
available to be traded on the exchange; and
(e) the turnover of the corporation's shares on the
25 exchange.
".
page 20
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