Western Australian Consolidated Regulations Western Australian Consolidated Regulations1 This
reprint is a compilation as at 14 August 2009 of the Pay-roll Tax Assessment
Regulations 2003 and includes the amendments made by the other written laws
referred to in the following table 7, 8. The table also
contains information about any reprint.
|
Citation |
Gazettal |
Commencement |
|---|---|---|
|
27 Jun 2003 p. 2341-80 |
1 Jul 2003 (see r. 2 and Gazette
27 Jun 2003 p. 2383) |
|
|
Pay-roll Tax Assessment Amendment (2003)
Regulations 2003 |
18 Jul 2003 p. 2844 |
18 Jul 2003 |
|
Pay-roll Tax Assessment Amendment (2003) Regulations
(No. 2) 2003 |
28 Nov 2003 p. 4778 |
28 Nov 2003 |
|
Pay-roll Tax Assessment Amendment
Regulations 2004 |
25 Jun 2004 p. 2246-7 |
1 Jul 2004 (see r. 2) |
|
Pay-roll Tax Assessment Amendment Regulations (No. 2)
2004 |
7 Sep 2004 p. 3883-4 |
7 Sep 2004 |
|
Pay-roll Tax Assessment Amendment Regulations (No. 3)
2004 |
5 Nov 2004 p. 4986-7 |
5 Nov 2004 |
|
Pay-roll Tax Assessment Amendment Regulations
2005 |
19 Apr 2005 p. 1303-4 |
1 Jul 2005 (see r. 2) |
|
Pay-roll Tax Assessment Amendment Regulations
(No. 2) 2006 |
2 May 2006 p. 1709-10 |
2 May 2006 |
|
Pay-roll Tax Assessment
Amendment Regulations 2006 |
2 May 2006 p. 1710-11 |
1 Jul 2006 (see r. 2) |
|
Pay-roll Tax Assessment Amendment Regulations
(No. 4) 2006 |
27 Jun 2006 p. 2306-7 |
1 Jul 2006 (see r. 2) |
|
Pay-roll Tax Assessment Amendment Regulations
(No. 3) 2006 |
11 Jul 2006 p. 2546 |
11 Jul 2006 |
|
Pay-roll Tax Assessment Amendment Regulations
(No. 5) 2006 |
22 Aug 2006 p. 3468-9 |
22 Aug 2006 |
|
Reprint 1: The Pay-roll Tax Assessment
Regulations 2003 as at 13 Oct 2006 (includes amendments
listed above) |
||
|
Pay-roll Tax Assessment Amendment Regulations
(No. 6) 2006 |
22 Dec 2006 p. 5806-7 |
1 Jan 2007 (see r. 2 and Gazette
8 Dec 2006 p. 5369) |
|
Pay-roll Tax Assessment Amendment
Regulations 2007 |
15 May 2007 p. 2096 |
1 Jul 2007 (see r. 2) |
|
Pay-roll Tax Assessment Amendment
Regulations 2009 |
19 Jun 2009 p. 2252 |
r. 1 and 2: 19 Jun 2009
(see r. 2(a)); |
|
Reprint 2: The Pay-roll Tax Assessment
Regulations 2003 as at
14 Aug 2009 |
||
2 The Workplace Agreements Act 1993 expired 14 Sep
2003.
3 At the time of this reprint the Commissioner of Workplace
Agreements does not exist.
4 Under the Public Sector Management Act 1994 the
names of departments may be changed. At the time of this reprint the former
Department of Consumer and Employment Protection is called the Department of
Commerce.
5 The Office of Water Regulation was abolished with effect
1 Jan 2004 (see Notice in Gazette 6 Jan 2004 p. 41).
6 The Water Resources Legislation Amendment Act 2007 s.
223 reads as follows:
223. Agreements and instruments generally
(1) Any agreement or instrument (including subsidiary legislation) in
force immediately before the transfer time —
(a) to which a former body was a party; or
(b) which contains a reference to a former body,
has effect after the transfer time, to the extent to which the agreement
or instrument relates to the functions of a relevant successor to the former
body, as if —
(c) the relevant successor were substituted for the former body as a party
to the agreement or instrument; and
(d) any reference in the agreement or instrument to the former body were
(unless the context otherwise requires) amended to be or include a reference to
the relevant successor.
(2) This section does not apply to any agreement or instrument covered by
another provision of this Part.
7 Under the Commonwealth Places (Mirror Taxes Administration)
Act 1999 s. 7 these regulations are to be read and construed with
any modifications referred to in subsection (1) of that section and, in
particular, with the modifications set out in the Commonwealth Places (Mirror
Taxes Administration) Regulations 2007. Regulation 1-4 and Pt. 5 Div.
3 of those regulations read as follows:
These regulations are the Commonwealth Places (Mirror Taxes
Administration) Regulations 2007.
These regulations come into operation on the day on which the
Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice
2007 comes into operation.
3. When certain
modifications have effect
(1) The modifications prescribed in Part 2, Part 3, Part 5,
Part 6 Division 2 and Part 7 have effect on and from
1 July 2003.
(2) The modifications prescribed in Part 4 have effect on and from
9 April 2006 and prevail over the modifications in the Commonwealth
Places (Mirror Taxes Administration) Regulations 2002 Part 5 to
the extent of any inconsistency.
Note: Modifications prescribed for the purposes
of section 7(2) of the Act may be expressed to take effect from a date that
is earlier than the date on which the modifications are published in the
Gazette, see section 7(3) of the Act.
4. Modification
of State taxing laws
(1) For the purposes of section 7(2) of the Act, each State taxing
law is taken to be modified to the extent necessary to give effect to
subregulation (2).
(2) If —
(a) a State taxing law applies, or could apply, to any extent, to or in
relation to an event, state of affairs or transaction, and the corresponding
applied law also applies, or could apply, to any extent, to or in relation to
the same event, state of affairs or transaction; and
(b) a person is required or permitted, or could be required or permitted,
to take an action under both the State taxing law and the corresponding applied
law in relation to the event, state of affairs or transaction; and
(c) the person has taken the action in accordance with the corresponding
applied law; and
(d) the Commissioner of State Revenue has sufficient information about the
event, state of affairs or transaction to carry out his or her functions in
relation to it under the State taxing law or the corresponding applied law or
both, as the case requires,
then —
(e) the person is not required to take the action under the State taxing
law; and
(f) the Commissioner may carry out his or her functions in relation to the
event, state of affairs or transaction as if the person had taken whatever
action is required or permitted under the State taxing law in relation to the
event, state of affairs or transaction.
(3) The particular modifications set out in these regulations of certain
State taxing laws have effect for the purposes of section 7(2) of the
Act.
Division 3 — The
Pay-roll Tax Assessment Regulations 2003
35. Modification
of the Pay-roll Tax Assessment Regulations 2003
This Division sets out modifications of the Pay-roll Tax Assessment
Regulations 2003 in their application as a law of Western
Australia.
After regulation 3 the following regulation is inserted —
“
3A. Application
of regulations in non-Commonwealth places
(1) In this regulation —
applied Pay-roll Tax Assessment Regulations means the
Pay-roll Tax Assessment Regulations 2003 of Western Australia in
their application as a law of the Commonwealth in or in relation to Commonwealth
places in Western Australia in accordance with the
Commonwealth Act.
(2) In these regulations, unless the contrary intention
appears —
(a) a reference to these regulations is to be read as a reference to these
regulations in their application as a law of Western Australia; and
(b) a reference to the Act or the Pay-roll Tax Assessment
Act 2002 is to be read as a reference to that Act in its application as
a law of Western Australia.
(3) These regulations are to be read with the applied Pay-roll Tax
Assessment Regulations as a single body of law.
”.
8 Under the Commonwealth Places (Mirror Taxes)
Act 1998 s. 8(2) of the Commonwealth, these regulations are to be
read and construed with any modifications referred to in subsection (1) of
that section and, in particular, with the modifications set out in the
Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice
2007. Clause 1-5 and Pt. 5 Div. 3 of that notice read as
follows:
This notice is the Commonwealth Places (Mirror Taxes) (Modification of
Applied Laws (WA)) Notice 2007.
This notice comes into operation on the day after the day on which it is
registered under the Legislative Instruments Act 2003 of the
Commonwealth.
3. When
certain modifications have effect
(1) The modifications prescribed in Part 2, Part 3, Part 5,
Part 6 Division 2 and Part 7 have effect on and from
1 July 2003.
(2) The modifications prescribed in Part 4 have effect on and from
9 April 2006 and prevail over the modifications in the Commonwealth
Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002
Part 5 to the extent of any inconsistency.
Note: Modifications prescribed in a notice
under section 8 of the Act may be expressed to take effect from a date that
is earlier than the date on which the modifications are published in the
Commonwealth of Australia Gazette, see section 8(5) of the
Act.
In this notice —
applied WA law means the provisions of a State taxing law of
Western Australia that apply or are taken to have applied in relation to
Commonwealth places in Western Australia in accordance with the Commonwealth
Mirror Taxes Act;
Commissioner of State Revenue means the Commissioner of
State Revenue of Western Australia appointed in accordance with the Taxation
Administration Act 2003 section 6 of Western Australia;
Commonwealth Mirror Taxes Act means the Commonwealth
Places (Mirror Taxes) Act 1998 of the Commonwealth.
5. Modification of applied WA laws
(1) For the purposes of the Commonwealth Mirror Taxes Act section 8,
each applied WA law is taken to be modified to the extent necessary to give
effect to subclause (2).
(2) If —
(a) an applied WA law applies, or could apply, to any extent, to or in
relation to an event, state of affairs or transaction, and the corresponding
State taxing law also applies, or could apply, to any extent, to or in relation
to the same event, state of affairs or transaction; and
(b) a person is required or permitted, or could be required or permitted,
to take an action under both the applied WA law and the corresponding State
taxing law in relation to the event, state of affairs or transaction;
and
(c) the person has taken the action in accordance with the corresponding
State taxing law; and
(d) the Commissioner of State Revenue has sufficient information about the
event, state of affairs or transaction to carry out his or her functions in
relation to it under the applied WA law or the corresponding State taxing law or
both, as the case requires,
then —
(e) the person is not required to take the action under the applied WA
law; and
(f) the Commissioner may carry out his or her functions in relation to the
event, state of affairs or transaction as if the person had taken whatever
action is required or permitted under the applied WA law in relation to the
event, state of affairs or transaction.
(3) The particular modifications set out in this notice of certain applied
WA laws have effect for the purposes of the Commonwealth Mirror Taxes Act
section 8.
Division 3 — The
applied Pay-roll Tax Assessment Regulations 2003
36. Modification
of the applied Pay-roll Tax Assessment Regulations 2003
This Division sets out modifications of the Pay-roll Tax Assessment
Regulations 2003 of Western Australia in their application as a law of
the Commonwealth in or in relation to Commonwealth places in Western
Australia.
After regulation 3 the following regulation is inserted —
“
3A. Application
of regulations in Commonwealth places
(1) In this regulation —
corresponding Pay-roll Tax Assessment Regulations means the
Pay-roll Tax Assessment Regulations 2003 of Western Australia in
their application as a law of Western Australia.
(2) In these regulations —
(a) a reference to these regulations is to be read as a reference to these
regulations in their application as a law of the Commonwealth in or in relation
to Commonwealth places in Western Australia in accordance with the Commonwealth
Mirror Taxes Act; and
(b) a reference to the Act or the Pay-roll Tax Assessment
Act 2002 is to be read as a reference to the Pay-roll Tax Assessment
Act 2002 of Western Australia in its application as a law of the
Commonwealth in or in relation to Commonwealth places in Western Australia in
accordance with the Commonwealth Mirror Taxes Act.
(3) These regulations are to be read with the corresponding Pay-roll Tax
Assessment Regulations as a single body of law.
(4) In addition to being modified as prescribed by the Commonwealth
Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007,
these regulations are deemed to be further modified to any extent that is
necessary or convenient to enable these regulations to operate effectively as a
law of the Commonwealth.
”.
The Glossary clause 1 is modified in paragraph (c) of the
definition of “industrial award” by deleting “another
State” and inserting instead —
“ a State other than Western Australia ”.
Defined
Terms
[This is a list of terms defined and
the provisions where they are defined. The list is not part of the
law.]
Defined Term Provision(s)
actual value
method Gl.
actuarial determination Gl.
adjustment period 40(4),
Gl.
allowance period Gl.
averaging method Gl.
BK percentage
Gl.
business journey Gl.
business kilometre Gl.
business night
Gl.
continuous recording method Gl.
continuous recording period
Gl.
contribution day Gl.
dependant Gl.
education costs
Gl.
employee Gl.
employee share acquisition scheme Gl.
estimated
value method Gl.
expense payment fringe benefit Gl.
fringe benefits tax
Gl.
FBT year Gl.
grossed-up value Gl.
industrial award Gl.
loan
fringe benefit Gl.
motor vehicle allowance Gl.
portable long service
leave fund Gl.
property fringe benefit Gl.
qualified valuer
Gl.
recognised financial market Gl.
redundancy benefits scheme
Gl.
remote area holiday transport Gl.
remote area housing fringe benefit
Gl.
remote area housing loan Gl.
remote area housing rent Gl.
remote
area residential property Gl.
remote area residential property option fee
Gl.
remote area residential property repurchase consideration
Gl.
residential fuel Gl.
residual fringe benefit Gl.
unlisted public
unit trust Gl.
vehicle Gl.
WA fringe benefits Gl.