Western Australian Bills Western Australian Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Pay-roll Tax Amendment (Debt and Deficit
Remediation) Bill 2017
Contents
1. Short title 2
2. Commencement 2
3. Act amended 2
4. Part 1 heading inserted 2
Part 1 -- Preliminary
5. Part 2 heading inserted 2
Part 2 -- Imposition of pay-roll tax
6. Section 5 amended 2
7. Part 3 inserted 3
Part 3 -- Rates of pay-roll tax for period from
1 July 2018 to 30 June 2023
Division 1 -- Rates for local non-group employers
6. Rates for whole or part of assessment
year 3
7. Rates for progressive return period or part
of period 5
Division 2 -- Rates for interstate non-group
employers
8. Rates for whole or part of assessment
year 6
9. Rates for progressive return period 8
Division 3 -- Rates for group employers
10. Rates for whole or part of assessment
year 9
11. Rates for progressive return period 11
36--1 page i
Western Australia
LEGISLATIVE ASSEMBLY
Pay-roll Tax Amendment (Debt and Deficit
Remediation) Bill 2017
A Bill for
An Act to amend the Pay-roll Tax Act 2002.
The Parliament of Western Australia enacts as follows:
page 1
Pay-roll Tax Amendment (Debt and Deficit Remediation) Bill 2017
s. 1
1 1. Short title
2 This is the Pay-roll Tax Amendment (Debt and Deficit
3 Remediation) Act 2017.
4 2. Commencement
5 This Act comes into operation as follows --
6 (a) sections 1 and 2 -- on the day on which this Act
7 receives the Royal Assent;
8 (b) the rest of the Act -- on the day after that day.
9 3. Act amended
10 This Act amends the Pay-roll Tax Act 2002.
11 4. Part 1 heading inserted
12 Before section 1 insert:
13
14 Part 1 -- Preliminary
15
16 5. Part 2 heading inserted
17 After section 4 insert:
18
19 Part 2 -- Imposition of pay-roll tax
20
21 6. Section 5 amended
22 (1) In section 5(2) delete "on or after 1 January 2005" and insert:
23
24 during the period that begins on 1 January 2005 and ends on
25 30 June 2018
26
page 2
Pay-roll Tax Amendment (Debt and Deficit Remediation) Bill 2017
s. 7
1 (2) After section 5(2) insert:
2
3 (3) Pay-roll tax on wages paid or payable during the period
4 that begins on 1 July 2018 and ends on 30 June 2023
5 (the sliding scale period) is imposed at the rates
6 determined under --
7 (a) for local non-group employers -- Part 3
8 Division 1; or
9 (b) for interstate non-group employers -- Part 3
10 Division 2; or
11 (c) for employers who are members of groups --
12 Part 3 Division 3.
13 (4) Pay-roll tax on wages paid or payable on or after
14 1 July 2023 is imposed at the rate of 5.5%.
15
16 7. Part 3 inserted
17 After section 5 insert:
18
19 Part 3 -- Rates of pay-roll tax for period from
20 1 July 2018 to 30 June 2023
21 Division 1 -- Rates for local non-group employers
22 6. Rates for whole or part of assessment year
23 (1) If an employer is a local non-group employer for the
24 whole of an assessment year, or only part of an
25 assessment year (the part-year), in the sliding scale
26 period, the rate of pay-roll tax payable by the employer
27 for the year or part-year is the rate set out in, or
28 determined under, the Table according to the amount of
29 WA taxable wages paid or payable by the employer
30 during the year or part-year.
page 3
Pay-roll Tax Amendment (Debt and Deficit Remediation) Bill 2017
s. 7
1 Table
Amount of WA Rate
taxable wages (%)
1. Not more than 5.5
$100 000 000 × Y
2. More than Rate calculated
$100 000 000 x Y but not under
more than subsection (2)
$1 500 000 000 × Y
3. More than Rate calculated
$1 500 000 000 × Y under
subsection (3)
2 (2) For the purposes of item 2 in the Table to
3 subsection (1), the rate is to be calculated as follows --
(5 500 000 x Y ) + 0.06 ( W − (100 000 000 x Y ))
4 x 100
W
5 (3) For the purposes of item 3 in the Table to
6 subsection (1), the rate is to be calculated as follows --
(89 500 000 x Y ) + 0.065 ( W − (1 500 000 000 x Y ))
x 100
7 W
8 (4) In this section --
9 W is the total amount of WA taxable wages paid or
10 payable by the employer during the assessment
11 year or part-year;
12 Y is the number of days in the assessment year
13 during which WA taxable wages were paid or
14 payable by the employer, divided by the number
15 of days in the assessment year.
page 4
Pay-roll Tax Amendment (Debt and Deficit Remediation) Bill 2017
s. 7
1 (5) The rates calculated under subsections (2) and (3) are
2 to be calculated to 4 decimal places.
3 7. Rates for progressive return period or part of
4 period
5 (1) The rate of pay-roll tax payable by a local non-group
6 employer for a progressive return period or for part of a
7 progressive return period (the period or part-period) in
8 the sliding scale period is the rate set out in, or
9 determined under, the Table according to the amount of
10 WA taxable wages paid or payable by the employer
11 during the period or part-period.
12 Table
Amount of WA Rate
taxable wages (%)
1. Not more than 5.5
$100 000 000 × M × P
2. More than Rate calculated
$100 000 000 × M × P but under
not more than subsection (2)
$1 500 000 000 × M × P
3. More than Rate calculated
$1 500 000 000 × M × P under
subsection (3)
13 (2) For the purposes of item 2 in the Table to
14 subsection (1), the rate is to be calculated as follows --
(5 500 000 x M x P) + 0.06 ( W − (100 000 000 x M x P))
15 x 100
W
page 5
Pay-roll Tax Amendment (Debt and Deficit Remediation) Bill 2017
s. 7
1 (3) For the purposes of item 3 in the Table to
2 subsection (1), the rate is to be calculated as follows --
(89 500 000 x M x P) + 0.065 ( W − (1 500 000 000 x M x P ))
3 x 100
W
4 (4) In this section --
5 M is the number of months in the progressive return
6 period, divided by 12;
7 P is the number of days in the progressive return
8 period during which WA taxable wages were
9 paid or payable by the employer, divided by the
10 total number of days in the progressive return
11 period;
12 W is the total amount of WA taxable wages paid or
13 payable by the employer during the period or
14 part-period.
15 (5) The rates calculated under subsections (2) and (3) are
16 to be calculated to 4 decimal places.
17 Division 2 -- Rates for interstate non-group employers
18 8. Rates for whole or part of assessment year
19 (1) If an employer is an interstate non-group employer for
20 the whole of an assessment year, or only part of an
21 assessment year (the part-year), in the sliding scale
22 period, the rate of pay-roll tax payable by the employer
23 for the year or part-year is the rate set out in, or
24 determined under, the Table according to the amount of
25 Australian taxable wages paid or payable by the
26 employer during the year or part-year.
page 6
Pay-roll Tax Amendment (Debt and Deficit Remediation) Bill 2017
s. 7
1 Table
Amount of Australian Rate
taxable wages (%)
1. Not more than 5.5
$100 000 000 × Y
2. More than Rate calculated
$100 000 000 × Y under
but not more than subsection (2)
$1 500 000 000 × Y
3. More than Rate calculated
$1 500 000 000 × Y under
subsection (3)
2 (2) For the purposes of item 2 in the Table to
3 subsection (1), the rate is to be calculated as follows --
(5 500 000 x Y ) + 0.06 ( W − (100 000 000 x Y ))
4 x 100
W
5 (3) For the purposes of item 3 in the Table to
6 subsection (1), the rate is to be calculated as follows --
(89 500 000 x Y ) + 0.065 ( W − (1 500 000 000 x Y ))
7 x 100
W
8 (4) In this section --
9 W is the total amount of Australian taxable wages
10 paid or payable by the employer during the
11 assessment year or part-year;
12 Y is the number of days in the assessment year
13 during which Australian taxable wages were paid
14 or payable by the employer, divided by the total
15 number of days in the assessment year.
page 7
Pay-roll Tax Amendment (Debt and Deficit Remediation) Bill 2017
s. 7
1 (5) The rates calculated under subsections (2) and (3) are
2 to be calculated to 4 decimal places.
3 (6) Despite subsections (1) to (5), if the employer fails to
4 comply with a requirement under the Pay-roll Tax
5 Assessment Act 2002 section 27(1) to lodge an
6 additional return for the assessment year within the
7 period referred to in section 27(2)(c) of that Act, the
8 rate of pay-roll tax payable by the employer for the
9 year or part-year is 6.5%.
10 (7) Subsection (6) does not apply if the Commissioner has
11 made a determination under the Pay-roll Tax
12 Assessment Act 2002 section 23C in relation to the
13 employer and the year or part-year.
14 9. Rates for progressive return period
15 The rate of pay-roll tax payable by an interstate
16 non-group employer for a progressive return period in
17 an assessment year in the sliding scale period is --
18 (a) if a nomination under the Pay-roll Tax
19 Assessment Act 2002 section 23A(1)(a) applies
20 in relation to the employer and the progressive
21 return period -- the rate that would be
22 determined under section 8(1) to (5) of this Act
23 if --
24 (i) the nominated amount of Australian
25 taxable wages were the actual amount of
26 Australian taxable wages paid or
27 payable by the employer during the
28 year; and
29 (ii) the nominated number of days were the
30 actual number of days in the year during
31 which Australian taxable wages were
32 paid or payable by the employer;
33 or
34 (b) otherwise -- 6.5%.
page 8
Pay-roll Tax Amendment (Debt and Deficit Remediation) Bill 2017
s. 7
1 Division 3 -- Rates for group employers
2 10. Rates for whole or part of assessment year
3 (1) This section applies to a group --
4 (a) if at all times during an assessment year in the
5 sliding scale period there is at least 1 member
6 of the group who pays or is liable to pay
7 Australian taxable wages as a group member
8 (whether or not any member of the group pays
9 or is liable to pay Australian taxable wages as a
10 group member throughout the whole
11 assessment year); or
12 (b) if --
13 (i) during part only of an assessment year
14 (the part-year) in the sliding scale
15 period there is at least 1 member of the
16 group who pays or is liable to pay
17 Australian taxable wages as a group
18 member (whether or not that member or
19 any other member of the group pays or
20 is liable to pay Australian taxable wages
21 as a group member throughout the
22 part-year); and
23 (ii) during the remainder of the assessment
24 year there is no member of the group
25 who pays or is liable to pay Australian
26 taxable wages as a group member.
27 (2) The rate of pay-roll tax payable by the group for the
28 year or part-year is the rate set out in, or determined
29 under, the Table according to the amount of Australian
30 taxable wages paid or payable by all members of the
31 group during the year or part-year.
page 9
Pay-roll Tax Amendment (Debt and Deficit Remediation) Bill 2017
s. 7
1 Table
Amount of Australian Rate
taxable wages (%)
1. Not more than 5.5
$100 000 000 × Y
2. More than Rate calculated
$100 000 000 × Y under subsection (3)
but not more than
$1 500 000 000 × Y
3. More than Rate calculated
$1 500 000 000 × Y under subsection (4)
2 (3) For the purposes of item 2 in the Table to
3 subsection (2), the rate is to be calculated as follows --
(5 500 000 x Y ) + 0.06 ( W − (100 000 000 x Y ))
4 x 100
W
5 (4) For the purposes of item 3 in the Table to
6 subsection (2), the rate is to be calculated as follows --
(89 500 000 x Y ) + 0.065 ( W − (1 500 000 000 x Y ))
7 x 100
W
8 (5) In this section --
9 W is the total amount of Australian taxable wages
10 paid or payable by all members of the group
11 during the assessment year or part-year;
12 Y is the number of days in the assessment year
13 during which Australian taxable wages were paid
14 or payable by at least 1 member of the group,
15 divided by the total number of days in the
16 assessment year.
page 10
Pay-roll Tax Amendment (Debt and Deficit Remediation) Bill 2017
s. 7
1 (6) The rates calculated under subsections (3) and (4) are
2 to be calculated to 4 decimal places.
3 (7) Despite subsections (1) to (6), if the DGE of the group
4 fails to comply with a requirement under the Pay-roll
5 Tax Assessment Act 2002 section 27(1a) to lodge an
6 additional return for the assessment year within the
7 period referred to in section 27(2)(c) of that Act, the
8 rate of pay-roll tax payable by the group for the year or
9 part-year is 6.5%.
10 (8) Subsection (7) does not apply if the Commissioner has
11 made a determination under the Pay-roll Tax
12 Assessment Act 2002 section 23C in relation to the
13 group and the year or part-year.
14 11. Rates for progressive return period
15 The rate of pay-roll tax payable by a member of a
16 group for a progressive return period in an assessment
17 year in the sliding scale period is --
18 (a) if a nomination under the Pay-roll Tax
19 Assessment Act 2002 section 23A(1)(b) applies
20 in relation to the group and the progressive
21 return period -- the rate that would be
22 determined under section 10(1) to (6) of this
23 Act if --
24 (i) the nominated amount of Australian
25 taxable wages were the actual amount of
26 Australian taxable wages paid or
27 payable by all members of the group
28 during the year; and
page 11
Pay-roll Tax Amendment (Debt and Deficit Remediation) Bill 2017
s. 7
1 (ii) the nominated number of days were the
2 actual number of days in the year during
3 which Australian taxable wages were
4 paid or payable by at least 1 member of
5 the group;
6 or
7 (b) otherwise -- 6.5%.
8
9
[Index] [Search] [Download] [Related Items] [Help]