Western Australian Consolidated Regulations Western Australian Consolidated Regulations (1) For the purposes
of section 28A(1) of the Act —
(a) the
manner of lodging a return is by using the electronic online system provided
for that purpose by the Commissioner; and
(b) the
manner of paying any pay-roll tax that is due is by using the electronic
online system provided for that purpose by the Commissioner or any other
approved method of electronic funds transfer.
(2) The Commissioner
may, in writing, approve of a particular employer not complying with
subregulation (1) if satisfied that it is impracticable for the employer
to do so.
(3) An approval under
subregulation (2) remains in force until the end of the first
30 June following the day on which the approval was given.
(4) If the
Commissioner approves of an employer not complying with
subregulation (1), the following apply for the purposes of
section 28A(1) of the Act —
(a) the
manner of lodging a return is by delivering it in person, or posting it, to
the Commissioner or faxing a copy of it to an appropriate fax number;
(b) the
manner of paying any pay-roll tax that is due is by cheque or money order or,
if the Commissioner approves, a method referred to in
subregulation (1)(b).
[Regulation 47 inserted in Gazette
2 May 2006 p. 1711.]