• Specific Year
    Any

PAY-ROLL TAX ASSESSMENT ACT 2002

Table of Provisions

PART 1 -- Preliminary  

  • 1 Short title
  •  
  • 2 Commencement
  •  
  • 3 Relationship with other Acts
  •  
  • 4 Terms used
  •  
  • 5A Notes in text

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  

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

Navigate