Western Australian Consolidated Acts

PAY-ROLL TAX ASSESSMENT ACT 2002

TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title  
   2.      Commencement  
   3.      Relationship with other Acts  
   4.      Meaning of terms used in this Act  

   PART 2 -- Liability and assessment  

           Division 1 -- Liability to pay-roll tax  

   5.      Pay-roll tax on wages  
   6.      Time for payment of pay-roll tax  
   7.      Liability to pay-roll tax  
   8.      The tax threshold  

           Division 2 -- Non-group employers’ liability  

   10.     Annual tax liability -- local non-group employers  
   11.     Tax payable with returns -- local non-group employers  
   12.     Apportioned threshold amount -- local non-group employers  
   13.     Annual tax liability -- interstate non-group employers  
   14.     Apportioned threshold amounts -- 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 -- 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  
   22A.    Effect of change in tax rate during 2004/5 year  
   23.     Taxable wages not paid throughout assessment year  

   PART 3 -- Registration and returns  

   24.     Applications for registration as an 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.     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  
   35.     Grouping head and branch businesses  
   36.     Smaller groups subsumed into larger groups  
   37.     Grouping provisions operate independently  
   38.     Exclusion from groups  
   39.     Designated group employer  

   PART 5 -- Miscellaneous  

   40.     Exempt wages  
   41.     Exempting charitable bodies or organisations  
   42.     Tax payable when employer leaves Australia  
   43.     Agents and trustees  
   44.     Keeping books and accounts  
   45.     Regulations  
           Glossary  
   1.      Definitions  
   2.      Wages -- meaning  
   3.      GST excluded from wages  
   4.      Place of payment of wages  
   5.      Provider of fringe benefits or specified taxable benefits  
   6.      Value of wages paid in kind and other benefits  
   7.      The value of fringe benefits  
   8.      Superannuation benefits  
   9.      Superannuation fund contributions  
   10.     Contributions to defined superannuation benefit schemes  
   11.     Unfunded credit to certain unregulated schemes  
   12.     Superannuation guarantee charge  
           Compilation table