Western Australian Repealed Acts

This legislation has been repealed.

PAY-ROLL TAX ASSESSMENT ACT 1971

TABLE OF PROVISIONS

           Long Title

   PART I -- Preliminary  

   1.      Short title  
   3.      Interpretation  
   3A.     Superannuation component of wages  
   3B.     Fringe benefits and prescribed benefits  
   3C.     Value of fringe benefits and prescribed benefits  
   3D.     GST excluded from wages  

   PART II -- Administration  

   4.      Functions of Commissioner, etc.  
   5.      Disclosure of information  

   PART III -- Liability to taxation  

   6.      Wages liable to pay-roll tax  
   7.      Pay-roll tax  
   8.      Employers’ liability to pay tax  
   9.      Revocation or amendment of Commissioner’s determination  
   9E.     Deduction from taxable wages after 31 December 1981  
   10.     Exemption from pay-roll tax  
   11.     Special circumstances in which rate of tax may be ascertained on basis of whole or part of financial year  
   11A.    “Financial year” for purposes of this section and sections 11B and 11C and “prescribed amount” for purposes of sections 11B and 11C  
   11B.    Annual adjustments  
   11C.    Adjustment of pay-roll tax when employer ceases to be an employer during a financial year  
   11D.    Special annual adjustment  
   11E.    Arrangements for avoidance of tax may be disregarded  

   PART IV -- Registration and returns  

   12.     Registration  
   13.     Returns  
   14.     Exemption from furnishing returns  
   15.     Further returns  
   16.     Power to obtain information and evidence  

   PART IVA -- Grouping provisions  

   16A.    Interpretation  
   16B.    Grouping of corporations  
   16C.    Grouping where employees used in another business  
   16D.    Grouping of commonly controlled businesses  
   16DA.   Grouping of head and branch businesses  
   16E.    Smaller groups subsumed into larger groups  
   16F.    Grouping provisions to operate independently  
   16G.    Beneficiaries under discretionary trusts  
   16H.    Exclusion of persons from groups  
   16I.    Designated group employer  
   16J.    “Prescribed amount” for purposes of sections 16K and 16L  
   16K.    Annual adjustment  
   16L.    Adjustment of pay-roll tax when members of a group cease to pay taxable wages or interstate wages during a financial year  

   PART V -- Collection and recovery of tax  

   17.     Time for payment of tax  
   18.     Assessments  
   19.     Refunds  
   20.     Employer leaving Australia  
   21.     Time to pay -- extensions and instalments  
   22.     Penal tax  
   23.     Recovery of tax  
   24.     Substituted service  
   25.     Liquidator to give notice  
   26.     Agent for absentee principal winding-up business  
   27.     Where tax not paid during lifetime  
   28.     Provision for payment of tax by executors or administrators  
   29.     Recovery of tax paid on behalf of another person  
   30.     Recovery of tax paid where persons jointly liable  
   31.     Commissioner may collect tax from person owing money to employer  

   PART VI -- Objections and appeals  

   32.     Objections  
   33.     Appeal  
   33A.    Commissioner may state case  
   34.     Pending appeal not to delay payment of tax  

   PART VII -- Penal provisions  

   35.     Offences  
   36.     Additional tax in certain cases  
   37.     Avoiding taxation  
   38.     Time for commencing prosecutions  
   39.     Penalties not to relieve from tax  
   40.     Obstructing officers  

   PART VIII -- Miscellaneous  

   41.     Public officer of company  
   42.     Agents and trustees  
   43.     Person in receipt or control of money for absentee  
   44.     Books, accounts etc., to be preserved  
   45.     Access to books, etc.  
   46.     Evidence  
   47.     Service of documents by the Commissioner  
   48.     Service of documents on the Commissioner  
   49.     Institution of prosecutions  
   50.     Regulations  
           SCHEDULE 1 -- Prescribed amounts  
           SCHEDULE 2 -- Provisions about superannuation  
           Compilation table