Western Australian Consolidated Regulations

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PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 44

44 .         Scope of actuarial determinations

        (1)         An actuarial determination must specify the amount of contributions to be made for each participant, or category of participants, for each return period during the 3 years after the day on which the determination is made.

        (2)         If a determination is required under regulation 41(2) the determination must also specify the amount of contributions for each participant, or category of participants, for each return period from the date the significant event occurred to the date on which the determination was made.

        (3)         If a determination is required under regulation 41(3) the determination must also specify the amount of contributions for each participant, or category of participants, for each return period from the date of the Commissioner’s direction to the date on which the determination was made.

        (4)         The contribution may be expressed —

            (a)         as a dollar amount (which need not be the same for each return period); or

            (b)         by reference to a variable which is, or a number of variables which are, readily ascertainable for each participant for each return period (e.g. as a percentage of salary).



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