PAY-ROLL TAX ASSESSMENT ACT 2002
Table of Provisions
PART 1 -- Preliminary
PART 2 -- Liability and assessment
Division 1 -- Liability to pay-roll tax
- 5 Pay-roll tax on WA taxable wages
- 6A Wages that are taxable in this jurisdiction
- 6B Jurisdiction in which person who performs services is based
- 6C Jurisdiction in which employer is based
- 6D Place and date of payment of wages
- 6 Time for payment of pay-roll tax
- 7 Liability to pay-roll tax
- 7A Tax thresholds and tapering value: half-years in financial year beginning 1 July 2019
- 8 Tax thresholds and tapering value: financial years beginning on or after 1 July 2020
Division 2A -- Wages
Subdivision 1 -- General concept of wages- 9AA Term used: wages Subdivision 2 -- Fringe benefits and specified taxable benefits
- 9BA Wages include fringe benefits and specified taxable benefits
- 9BB Actual value of fringe benefit
- 9BC Basis for including value of fringe benefits in returns
- 9BD Eligibility to use estimated value method
- 9BE Returns (other than annual returns) using estimated value method
- 9BF Annual returns using estimated value method
- 9BG Final returns using estimated value method
- 9BH Changing method of valuing fringe benefits
- 9BI Value of specified taxable benefit Subdivision 3 -- Superannuation contributions
- 9CA Terms used
- 9CB Wages include superannuation contributions and other similar amounts
- 9CC Superannuation contributions
- 9CD Notional contributions Subdivision 4 -- Shares and options
- 9DA Wages include shares and options granted to employees
- 9DB Relevant day: choice of
- 9DC Relevant day: special cases
- 9DD Value of shares and options
- 9DE Effect of rescission, cancellation etc. of share or option
- 9DF Grant of share under exercise of option
- 9DG Wages include certain shares and options granted to directors
- 9DH Place where wages (as shares or options) are payable Subdivision 5 -- Termination payments
- 9EA Wages include termination payments Subdivision 6 -- Allowances
- 9FA Motor vehicle allowances
- 9FB Accommodation allowances Subdivision 7 -- Employment agents
- 9GA Wages include amounts paid by employment agents Subdivision 8 -- Miscellaneous provisions
- 9HA Value of wages paid in kind
- 9HB GST excluded from wages
- 9HC Wages paid by or to third parties
Division 2 -- Non-group employers’ liability
- 10 Annual tax liability: local non-group employers
- 11A Apportioned threshold amounts for s. 10: local non-group employers
- 11 Tax payable with returns: local non-group employer
- 12 Apportioned threshold amounts for s. 11: local non-group employers
- 13 Annual tax liability: interstate non-group employers
- 14 Apportioned threshold amounts for s. 13: interstate non-group employers
- 15 Tax payable with progressive returns: interstate non-group employers
- 16 Annual reconciliation: non-group employers
Division 3 -- Group employers’ liability
- 17 Annual tax liability: groups
- 18 Apportioned threshold amounts for s. 17: groups
- 19 Tax payable with progressive returns: groups
- 20 Annual reconciliation: groups
Division 4 -- Assessment generally
- 21 Tax-reducing arrangements
- 22 Adjustments for changes in annual threshold amount
- 23 Taxable wages not paid throughout assessment year
Division 5 -- Special provisions for period from 1 July 2018 to 30 June 2023
- 23A Nomination of estimates for determining rates for progressive return periods
- 23B Application for nomination under s. 23A 23C. Determination of reduced rate where Pay-roll Tax Act 2002 s. 8(6) or 10(7) applied
Division 6 -- Special provisions for assessment year beginning 1 July 2019
- 23D Terms used
- 23E Application of Division
- 23F Annual tax liability: whole of assessment year beginning 1 July 2019
- 23G Annual tax liability for non-group employers: part-years in assessment year beginning 1 July 2019
- 23H Annual tax liability for groups: part-years in assessment year beginning 1 July 2019
- 23I Tax payable with progressive returns in assessment year beginning 1 July 2019
- 23J Tax payable for return period portions: local non-group employers
- 23K Modified application of relevant liability provisions
- 23L Adjustment for application of half-year thresholds
- 23M Annual reconciliation for assessment year beginning 1 July 2019
PART 3 -- Registration and returns
- 24 Applications for registration as employer
- 25 Registration and cancellation of registration
- 26 Monthly returns
- 27 Additional returns for reconciliation purposes
- 28 Further returns
- 28A Manner of lodging and paying in certain cases
- 29 M, MC Exemptions from lodging monthly returns
PART 4 -- Constitution of business groups
- 30 Grouping corporations
- 31 Grouping where employees used in another business
- 32 Grouping commonly controlled businesses
- 33 Controlling interest in business
- 34 Value of beneficial interest in discretionary trusts
- 35A Groups arising from tracing of interests in corporations
- 35B Direct interests
- 35C Indirect interests
- 35D Aggregate interests
- 36 Smaller groups subsumed into larger groups
- 37 Grouping provisions operate independently
- 38 Exclusion from groups
- 39 Designated group employer
PART 5 -- Exempt wages
- 40 Exempt wages
- 41A Exempt wages: parental and adoption leave
- 41B Exempt wages: wages paid or payable for or in relation to services performed in other countries
- 41C Exempt wages: DSC disability support and disability wages subsidy
- 41D Exempt wages: apprentices under training contracts
PART 6 -- Miscellaneous
- 41 Exempting charitable bodies or organisations
- 42A What is a relevant body
- 42B Application for a beneficial body determination
- 42C Beneficial body determination
- 42 Tax payable when employer leaves Australia
- 43 Agents and trustees
- 44 Keeping books and accounts
- 45 Regulations
- 46 Transitional provisions