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This is a Bill, not an Act. For current law, see the Acts databases.


PAY-ROLL TAX ASSESSMENT BILL 2001

                       Western Australia


      Pay-roll Tax Assessment Bill 2001

                         CONTENTS


      Part 1 -- Preliminary
1.    Short title                                              2
2.    Commencement                                             2
3.    Relationship with other Acts                             2
4.    Meaning of terms used in this Act                        2
      Part 2 -- Liability and assessment
      Division 1 -- Liability to pay-roll tax
5.    Pay-roll tax on wages                                    3
6.    Time for payment of pay-roll tax                         3
7.    Liability to pay-roll tax                                3
8.    The tax threshold                                        4
9.    Determinations of reduced monthly rates                  4
      Division 2 -- Non-group employers' liability
10.   Annual tax liability -- local non-group employers         5
11.   Tax payable with returns -- local non-group
      employers                                                6
12.   Allowable deductions -- local non-group employers         6
13.   Annual tax liability -- interstate non-group employers    7
14.   Allowable deductions -- interstate non-group
      employers                                                8
15.   Tax payable with monthly returns -- interstate
      non-group employers                                      9
16.   Annual reconciliation -- non-group employers             10
      Division 3 -- Group employers' liability
17.   Annual tax liability -- groups                           11
18.   Allowable deductions -- groups                           12



                                                              page i
                            80--1
Pay-roll Tax Assessment Bill 2001



Contents



   19.     Tax payable with monthly returns -- groups              13
   20.     Annual reconciliation -- groups                         15
           Division 4 -- Assessment generally
   21.     Tax-reducing arrangements                              15
   22.     Adjustments for changes in annual threshold amount     16
   23.     Taxable wages not paid throughout assessment year      16
           Part 3 -- Registration and returns
   24.     Applications for registration as an employer           18
   25.     Registration and cancellation of registration          18
   26.     Monthly returns                                        19
   27.     Additional returns for reconciliation purposes         19
   28.     Further returns                                        20
   29.     Exemptions from lodging monthly returns                20
           Part 4 -- Constitution of business
                groups
   30.     Grouping corporations                                  22
   31.     Grouping where employees used in another business      22
   32.     Grouping commonly controlled businesses                23
   33.     Controlling interest in business                       24
   34.     Value of beneficial interest in discretionary trusts   25
   35.     Grouping head and branch businesses                    26
   36.     Smaller groups subsumed into larger groups             26
   37.     Grouping provisions operate independently              27
   38.     Exclusion from groups                                  27
   39.     Designated group employer                              28
           Part 5 -- Miscellaneous
   40.     Exempt wages                                           30
   41.     Exempting charitable bodies or organisations           33
   42.     Tax payable when employer leaves Australia             33
   43.     Agents and trustees                                    34
   44.     Keeping books and accounts                             35
   45.     Regulations                                            36
           Glossary
   1.      Definitions                                            38
   2.      Wages -- meaning                                        45


page ii
                                    Pay-roll Tax Assessment Bill 2001



                                                            Contents



3.    GST excluded from wages                                  46
4.    Place of payment of wages                                46
5.    Provider of fringe benefits or specified taxable
      benefits                                                 47
6.    Value of wages paid in kind and other benefits           47
7.    The value of fringe benefits                             48
8.    Superannuation benefits                                  49
9.    Superannuation fund contributions                        49
10.   Contributions to defined superannuation benefit
      schemes                                                  50
11.   Unfunded credit to certain unregulated schemes           50
12.   Superannuation guarantee charge                          51




                                                              page iii
                           Western Australia



                     LEGISLATIVE ASSEMBLY



          Pay-roll Tax Assessment Bill 2001


                               A Bill for


An Act relating to the assessment and collection of tax on wages paid
by employers.



The Parliament of Western Australia enacts as follows:




                                                               page 1
     Pay-roll Tax Assessment Bill 2001
     Part 1         Preliminary

     s. 1



                            Part 1 -- Preliminary
     1.       Short title
              This Act may be cited as the Pay-roll Tax Assessment Act 2001.

     2.       Commencement
5             This Act comes into operation on the day on which the Taxation
              Administration Act 2001 comes into operation.

     3.       Relationship with other Acts
              The Taxation Administration Act 2001 and the Pay-roll Tax
              Act 2001 are to be read with this Act as if they formed a single
10            Act.

     4.       Meaning of terms used in this Act
              The Glossaries at the end of this Act and the Taxation
              Administration Act 2001 respectively define or affect the
              meaning of some of the words and expressions used in this Act,
15            and also affect the operation of other provisions.




     page 2
                                                   Pay-roll Tax Assessment Bill 2001
                                            Liability and assessment          Part 2
                                               Liability to pay-roll tax Division 1
                                                                                 s. 5



                     Part 2 -- Liability and assessment
                      Division 1 -- Liability to pay-roll tax
     5.         Pay-roll tax on wages
          (1)   Pay-roll tax is payable, in accordance with the pay-roll tax Acts,
5               on wages that are taxable in Western Australia under
                subsection (2) except wages that are exempt under section 40.
          (2)   The following kinds of wages are taxable in Western
                Australia --
                 (a) wages that are paid or payable for services carried out
10                      wholly in Western Australia, irrespective of where the
                        wages are paid or payable;
                 (b) wages that are paid or payable in Western Australia,
                        except where they are for services carried out wholly in
                        one other State.

15   6.         Time for payment of pay-roll tax
                Pay-roll tax is due for payment on the last day for lodging the
                return of the wages on which the pay-roll tax is payable.

     7.         Liability to pay-roll tax
          (1)   An employer who pays or is liable to pay WA taxable wages is
20              liable to pay any pay-roll tax payable on the wages.
          (2)   Pay-roll tax payable on wages by a member or members of a
                group is a debt due jointly and severally by each person who is a
                member of the group during the period in which the wages
                become payable.
25        (3)   A liability arising under subsection (2) does not affect the
                liability of an employer under subsection (1).


                                                                               page 3
     Pay-roll Tax Assessment Bill 2001
     Part 2         Liability and assessment
     Division 1     Liability to pay-roll tax
     s. 8



          (4)   A person who is liable to pay pay-roll tax is also liable to pay
                any penalties, interest or other amounts payable under a pay-roll
                tax Act in connection with the pay-roll tax.

     8.         The tax threshold
5         (1)   The annual threshold amount for a financial year beginning on
                or after 1 July 2002 is $675 000.
          (2)   The monthly threshold amount for a financial year beginning on
                or after 1 July 2002 is $56 250.

     9.         Determinations of reduced monthly rates
10        (1)   An interstate non-group employer or the DGE of a group may
                apply to the Commissioner to determine that the monthly rate of
                pay-roll tax payable by the employer or the members of the
                group for an assessment year is the rate determined under
                section 9(b) or 11(b) of the Pay-roll Tax Act 2001.
15        (2)   An application must --
                 (a)   be in the approved form;
                 (b)   include estimates of the total interstate taxable wages
                       and WA taxable wages that the employer or the
                       members of the group expects or expect to pay
20                     throughout Australia during the assessment year; and
                 (c)   be accompanied by any other relevant information
                       required by the Commissioner.
          (3)   The Commissioner may make the determination if satisfied, on
                the basis of the estimates and other information, that it is
25              appropriate to do so.
          (4)   The Commissioner may at any time revoke or vary a
                determination.



     page 4
                                                 Pay-roll Tax Assessment Bill 2001
                                          Liability and assessment          Part 2
                                      Non-group employers' liability   Division 2
                                                                              s. 10



           (5)   If the Commissioner makes, revokes or varies a determination,
                 the Commissioner is to inform the employer or the DGE of the
                 group accordingly, giving particulars of the determination,
                 revocation or variation, and the date on which it takes effect.

5                  Division 2 -- Non-group employers' liability
     10.         Annual tax liability -- local non-group employers
           (1)   If an employer is a local non-group employer for the whole of
                 an assessment year, the amount of pay-roll tax payable by the
                 employer for the assessment year is the amount calculated by
10               applying the appropriate rate of pay-roll tax to the amount equal
                 to the difference between --
                   (a) the total amount of WA taxable wages paid or payable
                         by the employer during the assessment year; and
                   (b) the allowable deduction for the employer for the
15                       assessment year calculated in accordance with
                         section 12(1).
           (2)   If an employer is a local non-group employer for only part of an
                 assessment year, the amount of pay-roll tax payable by the
                 employer for that part of the assessment year is the amount
20               calculated by applying the appropriate rate of pay-roll tax to the
                 amount equal to the difference between --
                   (a) the total amount of WA taxable wages paid or payable
                         by the employer during that part of the assessment year;
                         and
25                 (b) the allowable deduction for the employer for that part of
                         the assessment year calculated in accordance with
                         section 12(2).




                                                                             page 5
     Pay-roll Tax Assessment Bill 2001
     Part 2         Liability and assessment
     Division 2     Non-group employers' liability
     s. 11



     11.         Tax payable with returns -- local non-group employers
                 The amount of pay-roll tax payable by a local non-group
                 employer for a monthly return period or for part of a month is
                 the amount calculated by applying the appropriate rate of
5                pay-roll tax to the amount equal to the difference between --
                   (a) the total amount of WA taxable wages paid or payable
                         by the employer during the month or part of the month;
                         and
                   (b) the allowable deduction for the employer for the month,
10                       or part of the month, worked out in accordance with
                         section 12(3).

     12.         Allowable deductions -- local non-group employers
           (1)   For the purposes of section 10(1)(b), the allowable deduction
                 for the employer for the assessment year is A in the formula --
                        W-T
15               A = T -   
                        - 3 
                 where --
                   T is the annual threshold amount for the assessment year;
                   W is the total amount of WA taxable wages paid or payable
                       by the employer during the assessment year.
20         (2)   For the purposes of section 10(2)(b), the allowable deduction
                 for the employer for that part of the assessment year is A in the
                 formula --

                                 T× P 
                              W−      
                    T× P      -  Y  
                 A=      −
                   - Y          3       
                                         
                                         


     page 6
                                                 Pay-roll Tax Assessment Bill 2001
                                          Liability and assessment          Part 2
                                      Non-group employers' liability   Division 2
                                                                              s. 13



                 where --
                   P is the number of days in that part of the assessment year;
                   T is the annual threshold amount for the assessment year;
                   W is the total amount of WA taxable wages paid or payable
5                      by the employer during that part of the assessment year;
                   Y is the number of days in the assessment year.
           (3)   For the purposes of section 11(b), the allowable deduction for the
                 employer for the month, or part of the month, is A in the
                 formula --

                                  S× D 
                              W -      
                    S× D       -   M  
10               A=      −
                   - M            3      
                                          
                                          
                 where --
                   D is the number of days in the month, or part of the month,
                       during which WA taxable wages were paid or payable
                       by the employer;
15                 M is the number of days in the month;
                   S is the monthly threshold amount for the assessment year;
                   W is the total amount of WA taxable wages paid or payable
                       by the employer during the month or part of the month.
     13.         Annual tax liability -- interstate non-group employers
20         (1)   If an employer is an interstate non-group employer for the
                 whole of an assessment year, the amount of pay-roll tax payable
                 by the employer for the assessment year is the amount
                 calculated by applying the appropriate rate of pay-roll tax to the
                 amount equal to the difference between --
25                 (a) the total amount of WA taxable wages paid or payable
                         by the employer during the assessment year; and

                                                                              page 7
     Pay-roll Tax Assessment Bill 2001
     Part 2         Liability and assessment
     Division 2     Non-group employers' liability
     s. 14



                  (b)   the allowable deduction for the employer for the
                        assessment year calculated in accordance with
                        section 14(1).
           (2)   If an employer is an interstate non-group employer for only part
5                of an assessment year, the amount of pay-roll tax payable by the
                 employer for that part of the assessment year is the amount
                 calculated by applying the appropriate rate of pay-roll tax to the
                 amount equal to the difference between --
                   (a) the total amount of WA taxable wages paid or payable
10                       by the employer during that part of the assessment year;
                         and
                   (b) the allowable deduction for the employer for that part of
                         the assessment year calculated in accordance with
                         section 14(2).

15   14.         Allowable deductions -- interstate non-group employers
           (1)   For the purposes of section 13(1)(b), the allowable deduction
                 for the employer for the assessment year is A in the formula --

                       W        W + I - T 
                 A =         × T -      
                      -W+I       -      3   

                 where --
20                  I is the total amount of interstate taxable wages paid or
                       payable by the employer during the assessment year;
                   T is the annual threshold amount for the assessment year;
                   W is the total amount of WA taxable wages paid or payable
                       by the employer during the assessment year.




     page 8
                                                 Pay-roll Tax Assessment Bill 2001
                                          Liability and assessment          Part 2
                                      Non-group employers' liability   Division 2
                                                                              s. 15



           (2)   For the purposes of section 13(2)(b), the allowable deduction
                 for the employer for that part of the assessment year is A in the
                 formula --

                                                              
                                     (W + I) −  T × P   
                    W   T × P               - Y  
                 A=        ×  −                            
                   - W + I  - Y            3              
                                                           
                                                             
5                where --
                    I is the total amount of interstate taxable wages paid or
                       payable by the employer during that part of the
                       assessment year;
                   P is the number of days in that part of the assessment year;
10                 T is the annual threshold amount for the assessment year;
                   W is the total amount of WA taxable wages paid or payable
                       by the employer during that part of the assessment year;
                   Y is the number of days in the assessment year.

     15.         Tax payable with monthly returns -- interstate non-group
15               employers
           (1)   The amount of pay-roll tax payable by an interstate non-group
                 employer for a month is the amount calculated by applying the
                 appropriate rate of pay-roll tax to the amount equal to the
                 difference between --
20                 (a) the total amount of WA taxable wages paid or payable
                         by the employer during the month; and
                   (b) the amount of the employer's nominated deduction
                         under subsection (2) or (4).




                                                                             page 9
     Pay-roll Tax Assessment Bill 2001
     Part 2         Liability and assessment
     Division 2     Non-group employers' liability
     s. 16



           (2)   The employer may nominate an amount, or ask the
                 Commissioner to nominate an amount, as the employer's
                 nominated deduction for a return period.
           (3)   The employer must include with the nomination or request for
5                nomination particulars of the estimates on which the nomination
                 is or is to be made.
           (4)   The Commissioner may accept the amount nominated by an
                 employer, or nominate another amount instead, or nominate an
                 amount on his or her initiative, as the employer's nominated
10               deduction for the return period.
           (5)   The nominated amount is to be calculated on the basis of
                 estimates of the amounts of WA taxable wages and interstate
                 taxable wages likely to be paid or payable by the employer
                 during the assessment year or part-year.
15         (6)   The Commissioner must notify the employer as soon as
                 practicable of the nomination of an amount or the cancellation
                 of a nomination.
           (7)   If there is no nominated amount for an employer, the nominated
                 deduction for the employer is taken to be nil.
20         (8)   A nomination remains in force for each subsequent return
                 period in the assessment year unless it is cancelled.
           (9)   The Commissioner may cancel a nomination at any time.

     16.         Annual reconciliation -- non-group employers
           (1)   If the sum of the amounts of pay-roll tax paid or payable by a
25               non-group employer under section 11 or 15 for the return
                 periods in an assessment year is greater than the amount of
                 pay-roll tax payable by the employer for the year under
                 section 10 or 13, the employer is entitled to a refund or rebate of
                 the difference.

     page 10
                                                 Pay-roll Tax Assessment Bill 2001
                                          Liability and assessment          Part 2
                                          Group employers' liability   Division 3
                                                                              s. 17



           (2)   If the sum of the amounts of pay-roll tax paid or payable by a
                 non-group employer under section 11 or 15 for the return
                 periods in an assessment year is less than the amount of pay-roll
                 tax payable by the employer for the year under section 10 or 13,
5                the employer must pay the difference.
           (3)   Subject to section 17(4) of the Taxation Administration
                 Act 2001, the Commissioner must make any reassessment
                 necessary to give effect to this section.

                     Division 3 -- Group employers' liability
10   17.         Annual tax liability -- groups
           (1)   The amount of pay-roll tax payable by a group for an
                 assessment year is to be worked out in accordance with
                 subsection (2) if at all times during the assessment year there is
                 at least one member of the group who pays or is liable to pay
15               WA taxable wages or interstate taxable wages as a group
                 member, whether or not any member of the group pays or is
                 liable to pay WA taxable wages or interstate taxable wages as a
                 group member throughout the whole assessment year.
           (2)   The amount of pay-roll tax payable by the group for the
20               assessment year is the amount calculated by applying the
                 appropriate rate of pay-roll tax to the amount equal to the
                 difference between --
                   (a) the total amount of WA taxable wages paid or payable
                         by the group members during the assessment year; and
25                 (b) the allowable deduction for the group for the assessment
                         year calculated in accordance with section 18(1).
           (3)   The amount of pay-roll tax payable by a group for an assessment
                 year is to be worked out in accordance with subsection (4) if --
                   (a) during part only of the assessment year there is at least
30                        one member of the group who pays or is liable to pay

                                                                            page 11
     Pay-roll Tax Assessment Bill 2001
     Part 2         Liability and assessment
     Division 3     Group employers' liability
     s. 18



                        WA taxable wages or interstate taxable wages as a
                        group member, whether or not that member or any other
                        member of the group pays or is liable to pay WA taxable
                        wages or interstate taxable wages as a group member
5                       throughout that part of the assessment year; and
                  (b)   during the remainder of the assessment year there is no
                        member of the group who pays or is liable to pay WA
                        taxable wages or interstate taxable wages as a group
                        member.
10         (4)   The amount of pay-roll tax payable by the group for the
                 assessment year is the amount calculated by applying the
                 appropriate rate of pay-roll tax to the amount equal to the
                 difference between --
                   (a) the total amount of WA taxable wages paid or payable
15                       by the group members during that part of the assessment
                         year; and
                   (b) the allowable deduction for the group for that part of the
                         assessment year calculated in accordance with
                         section 18(2).

20   18.         Allowable deductions -- groups
           (1)   For the purposes of section 17(2)(b), the allowable deduction
                 for the group for the assessment year is A in the formula --

                    W         W + I − T 
                 A=    × T −            
                   -W+I       -    3      
                 where --
25                  I is the total amount of interstate taxable wages paid or
                       payable by the group members during the assessment
                       year;
                   T is the annual threshold amount for the assessment year;


     page 12
                                                 Pay-roll Tax Assessment Bill 2001
                                          Liability and assessment          Part 2
                                          Group employers' liability   Division 3
                                                                              s. 19



                   W    is the total amount of WA taxable wages paid or payable
                        by the group members during the assessment year.
           (2)   For the purposes of section 17(4)(b), the allowable deduction
                 for the group for that part of the assessment year is A in the
5                formula --

                                                              
                                      (W + I) −  T × P  
                     W   T × P               - Y  
                 A =        ×  −                           
                    - W + I  - Y            3              
                                                            
                                                              
                 where --
                    I is the total amount of interstate taxable wages paid or
                       payable by the group members during that part of the
10                     assessment year;
                   P is the number of days in that part of the assessment year;
                   T is the annual threshold amount for the assessment year;
                   W is the total amount of WA taxable wages paid or payable
                       by the group members during that part of the assessment
15                     year;
                   Y is the number of days in the assessment year.

     19.         Tax payable with monthly returns -- groups
           (1)   The amount of pay-roll tax payable for a monthly return period
                 by any member of a group except the DGE is the amount
20               calculated by applying the appropriate rate of pay-roll tax to the
                 amount equal to the total amount of WA taxable wages paid or
                 payable by the member for the return period.




                                                                            page 13
     Pay-roll Tax Assessment Bill 2001
     Part 2         Liability and assessment
     Division 3     Group employers' liability
     s. 19



        (2)    The amount of pay-roll tax payable for a monthly return period
               by the DGE of a group is the amount calculated by applying the
               appropriate rate of pay-roll tax to the difference between --
                 (a) the amount equal to the total amount of WA taxable
5                     wages paid or payable by the DGE for the return period;
                      and
                 (b) the amount of the group's nominated deduction under
                      subsection (3) or (5).
        (3)    The DGE may nominate an amount, or ask the Commissioner to
10             nominate an amount, as the group's nominated deduction for a
               return period.
        (4)    The DGE must include with the nomination or request for
               nomination particulars of the estimates on which the nomination
               is or is to be made.
15      (5)    The Commissioner may accept the amount nominated by the
               DGE, or nominate another amount instead, or nominate an
               amount on his or her initiative, as the group's nominated
               deduction.
        (6)    The nominated amount is to be calculated on the basis of
20             estimates of the WA taxable wages and the interstate taxable
               wages likely to be paid or payable by the group during the
               assessment year.
        (7)    The Commissioner must notify the DGE as soon as practicable
               of the nomination of an amount or the cancellation of a
25             nomination.
        (8)    If there is no nominated amount, the nominated deduction is
               taken to be nil.
        (9)    The Commissioner may cancel a nomination at any time.



     page 14
                                                 Pay-roll Tax Assessment Bill 2001
                                          Liability and assessment          Part 2
                                             Assessment generally      Division 4
                                                                              s. 20



     20.         Annual reconciliation -- groups
           (1)   If the sum of the amounts of pay-roll tax paid or payable by the
                 members of a group under section 19 for the return periods in an
                 assessment year is greater than the amount of pay-roll tax
5                payable by the group for the year under section 17, the group is
                 entitled to a refund or rebate of the difference.
           (2)   If the sum of the amounts of pay-roll tax paid or payable by the
                 members of a group under section 19 for the return periods in an
                 assessment year is less than the amount of pay-roll tax payable
10               by the group for the year under section 17, the group members
                 must pay the difference.
           (3)   Subject to section 17(4) of the Taxation Administration
                 Act 2001, the Commissioner must make any reassessment
                 necessary to give effect to this section.

15                      Division 4 -- Assessment generally
     21.         Tax-reducing arrangements
           (1)   If a person is a party to a tax-reducing arrangement, the
                 Commissioner may --
                   (a) disregard the arrangement;
20                 (b) determine that any party to the arrangement is an
                          employer for the purposes of this Act; and
                   (c) determine that any payment made under the
                          arrangement is wages for the purposes of this Act.
           (2)   If the Commissioner makes a determination, he or she must --
25                 (a) serve a notice to that effect on the person; and
                   (b) set out in the notice the grounds on which the
                         Commissioner relies and his or her reasons for making
                         the determination.


                                                                           page 15
     Pay-roll Tax Assessment Bill 2001
     Part 2         Liability and assessment
     Division 4     Assessment generally
     s. 22



     22.         Adjustments for changes in annual threshold amount
           (1)   If the Commissioner is satisfied that the total amount of pay-roll
                 tax paid or payable by a non-group employer or a group for an
                 assessment year exceeds by more than $10 the total amount of
5                pay-roll tax that would have been paid or payable for the year if
                 the annual threshold amount had not been amended with respect
                 to that year, the employer or group is eligible for a refund or
                 rebate of the amount by which the first-mentioned total amount
                 exceeds the second-mentioned total amount.
10         (2)   The non-group employer or the group's DGE may apply to the
                 Commissioner for the rebate or refund.
           (3)   An application may be made in the approved form before the
                 end of the following financial year.
           (4)   The Commissioner must reassess the amount of pay-roll tax
15               payable by the employer or the group for the year on receiving
                 an application, and may do so on his or her initiative.

     23.         Taxable wages not paid throughout assessment year
           (1)   This section applies to a non-group employer if --
                  (a) the employer pays or is liable to pay WA taxable wages
20                       or interstate taxable wages for part only of an
                         assessment year; and
                  (b) the Commissioner is satisfied that, because of the nature
                         of the employer's trade or business, the employer's
                         liability to pay WA taxable wages or interstate taxable
25                       wages fluctuates with different periods of the
                         assessment year.
           (2)   If the employer has conducted the trade or business in Australia
                 during the whole of the assessment year --
                   (a) the appropriate rate of pay-roll tax payable by the
30                       employer is the rate that would have been payable if the

     page 16
                                           Pay-roll Tax Assessment Bill 2001
                                    Liability and assessment          Part 2
                                       Assessment generally      Division 4
                                                                        s. 23



                  employer had paid or was liable to pay WA taxable
                  wages or interstate taxable wages throughout the
                  assessment year; and
            (b)   the employer's liability to pay pay-roll tax is assessed as
5                 if the employer had been an employer throughout the
                  assessment year.
     (3)   If the employer has conducted the trade or business in Australia
           during part only of the assessment year --
             (a) the appropriate rate of pay-roll tax payable by the
10                 employer is the rate that would have been payable if the
                   employer had paid or was liable to pay WA taxable
                   wages or interstate taxable wages during that part of the
                   assessment year; and
             (b) the employer's liability to pay pay-roll tax is assessed as
15                 if the employer had been an employer only during that
                   part of the assessment year.




                                                                     page 17
     Pay-roll Tax Assessment Bill 2001
     Part 3         Registration and returns

     s. 24



                     Part 3 -- Registration and returns
     24.         Applications for registration as an employer
           (1)   A non-group employer who is not registered must apply to the
                 Commissioner for registration if --
5                  (a) the employer pays or is liable to pay any WA taxable
                        wages during a month; and
                  (b) the total amount of the WA taxable wages and any
                        interstate taxable wages that the employer pays or is
                        liable to pay during the month exceeds the monthly
10                      threshold amount.
                 Penalty: $20 000.
           (2)   A group member who is not registered must apply for
                 registration if the member pays or is liable to pay any WA
                 taxable wages during a month.
15               Penalty: $20 000.
           (3)   A non-group employer whose registration is cancelled in an
                 assessment year but who in any later month of the year pays or
                 is liable to pay WA taxable wages may apply for registration
                 even if the amount of wages paid or payable by the employer
20               during the month is less than the monthly threshold amount.
           (4)   An application must be made in the approved form.
           (5)   An application under subsection (1) or (2) must be made to the
                 Commissioner within 7 days after the end of the month.

     25.         Registration and cancellation of registration
25         (1)   On receiving an application under section 24, the Commissioner
                 must register the applicant as an employer for the purposes of
                 this Act if it appears to the Commissioner that the employer is,
                 or is likely to become, liable to pay pay-roll tax.

     page 18
                                              Pay-roll Tax Assessment Bill 2001
                                          Registration and returns       Part 3

                                                                            s. 26



           (2)   The Commissioner may cancel the registration of a person as an
                 employer if --
                  (a) the person has ceased to be an employer paying wages
                       as mentioned in section 24(1); or
5                 (b) the person --
                          (i) ceases to be a member of a group; and
                         (ii) does not pay and is not liable to pay wages as
                               mentioned in section 24(1).

     26.         Monthly returns
10         (1)   An employer who is registered or required to apply for
                 registration under section 24 must lodge a return for each month
                 specifying the amount of the WA taxable wages paid or payable
                 by the employer during the month, unless the employer is
                 exempted under section 29.
15         (2)   A monthly return must --
                   (a) be in the approved form; and
                  (b) be lodged within 7 days after the end of the month, or
                        within any other period that the Commissioner directs in
                        a particular case.
20               Penalty: $5 000.

     27.         Additional returns for reconciliation purposes
           (1)   If a determination is in force under section 9 for an employer or
                 the members of a group for an assessment year, then, in addition
                 to lodging monthly returns for the assessment year, the
25               employer or the DGE of the group must lodge an additional
                 return for the assessment year specifying the amount of
                 interstate taxable wages paid or payable by the employer, or by
                 each member of the group, for the whole assessment year.



                                                                          page 19
     Pay-roll Tax Assessment Bill 2001
     Part 3         Registration and returns

     s. 28



           (2)   The additional return must --
                   (a) be in the approved form;
                  (b) contain any information required by the Commissioner;
                        and
5                  (c) be lodged within 2 months after the end of the
                        assessment year or within any further time allowed by
                        the Commissioner.
                 Penalty: $5 000.

     28.         Further returns
10         (1)   The Commissioner may, by notice to a person (whether as
                 principal or as an agent or trustee and whether or not the person
                 is an employer) require the person to lodge a return or a further
                 or fuller return.
           (2)   The person must lodge the return in accordance with any
15               requirements set out in the notice and within the time specified
                 in the notice.
                 Penalty: $5 000.

     29.         Exemptions from lodging monthly returns
           (1)   An employer may apply to the Commissioner for exemption
20               from the requirement to lodge monthly returns for an
                 assessment year.
           (2)   The Commissioner may exempt an employer from the
                 requirement to lodge monthly returns if --
                   (a) the Commissioner is satisfied that the requirement is
25                      unduly onerous in the circumstances; or
                   (b) the Commissioner is of the opinion that pay-roll tax will
                        not be payable by the employer, or, if paid, would be
                        refunded.


     page 20
                                         Pay-roll Tax Assessment Bill 2001
                                     Registration and returns       Part 3

                                                                        s. 29



     (3)   The Commissioner may give an exemption on receiving an
           application or on his or her initiative.
     (4)   An exemption is subject to the prescribed conditions (if any)
           and to the conditions specified in the notice (if any).
5    (5)   An exemption continues in force until it is revoked.
     (6)   The Commissioner may revoke an exemption at any time by
           giving the employer notice of the revocation.
     (7)   Granting an exemption does not exempt the employer from any
           liability to pay-roll tax, even if it has the effect of postponing
10         the time for payment of the pay-roll tax.
     (8)   A person who is exempted from lodging monthly returns for an
           assessment year must --
             (a) lodge an annual return within 21 days after the end of
                  the assessment year, unless the notice of exemption
15                otherwise provides; or
             (b) if the notice otherwise provides -- lodge returns as
                  required by the notice.
           Penalty: $5 000.
     (9)   An annual return must --
20          (a)   be in the approved form; and
            (b)   specify the WA taxable wages and the interstate taxable
                  wages that the employer paid or became liable to pay
                  during the assessment year.
           Penalty: $5 000.




                                                                      page 21
     Pay-roll Tax Assessment Bill 2001
     Part 4         Constitution of business groups

     s. 30



                 Part 4 -- Constitution of business groups
     30.         Grouping corporations
                 For the purposes of a pay-roll tax Act, 2 corporations constitute
                 a group if they are related to each other within the meaning of
5                section 50 of the Corporations Act.

     31.         Grouping where employees used in another business
           (1)   An employer and another person or other persons constitute a
                 group if one or more of the employer's employees carries out
                 duties solely or mainly for or in connection with a business
10               carried on by the employer and the other person or persons, or
                 carried on by the other person or persons.
           (2)   An employer and another person or other persons constitute a
                 group if --
                   (a) the employer has an agreement, arrangement or
15                       undertaking with that person or those persons in relation
                         to a business carried on by the person or persons,
                         whether alone or together with another person or other
                         persons; and
                   (b) the agreement, arrangement or undertaking relates to the
20                       employment of, or the performance of duties by, one or
                         more of the employer's employees.
           (3)   Subsection (2) applies in relation to an agreement, arrangement
                 or undertaking whether it is formal or informal, whether it is
                 express or implied and whether or not it includes provisions in
25               respect of the supply of goods or services or goods and services.
           (4)   The Commissioner may exclude a person from a group in
                 accordance with section 38 if the Commissioner is satisfied,
                 having regard to the nature and degree of the duties referred to
                 in subsection (1) or (2) and to any other matters that he or she

     page 22
                                                 Pay-roll Tax Assessment Bill 2001
                                    Constitution of business groups         Part 4

                                                                               s. 32



                 considers relevant, that it would not be just and reasonable to
                 include the person as a member of a group.

     32.         Grouping commonly controlled businesses
           (1)   A reference in this section to 2 businesses does not include a
5                reference to 2 businesses that are owned by the same person
                 (otherwise than as a trustee) or by the trustee or trustees of a
                 trust.
           (2)   If the same person has, or the same persons have together, a
                 controlling interest in each of 2 businesses, the persons who
10               carry on those businesses constitute a group.
           (3)   If a member of a group is included in the group because of
                 carrying on a business in which a person has, or persons have
                 together, a controlling interest under section 33(4) or (9) as the
                 beneficiary or beneficiaries under a discretionary trust, the
15               Commissioner may exclude the group member from the group
                 in accordance with section 38 if the Commissioner is satisfied,
                 after taking into account the matters referred to in
                 subsection (4), that --
                   (a) the group member's business is carried on substantially
20                        independently of the business carried on by any other
                          member of the group; and
                   (b) it is just and reasonable to exclude the group member
                          from the group.
           (4)   The matters to be taken into account are --
25                 (a)   the nature and degree of ownership and control of the
                         businesses;
                  (b)    the nature of the businesses; and
                  (c)    any other matter that the Commissioner considers
                         relevant.


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     Pay-roll Tax Assessment Bill 2001
     Part 4         Constitution of business groups

     s. 33



     33.         Controlling interest in business
           (1)   A person has, or persons have together, a controlling interest in
                 a business carried on by a corporation if the directors of the
                 corporation, or a majority of them, or one or more of them --
5                  (a) are or is entitled to exercise a majority in voting power
                         at meetings of the directors; and
                   (b) are or is accustomed or under an obligation, whether
                         formal or informal, to act in accordance with the
                         directions, instructions or wishes of the person, or of
10                       those persons acting together.
           (2)   A person has, or persons have together, a controlling interest in
                 a business carried on by a corporation that has a share capital if
                 the person, or those persons acting together, may (whether
                 directly or indirectly) exercise, control the exercise of or
15               substantially influence the exercise of, more than 50% of the
                 voting power attached to voting shares issued by the
                 corporation.
           (3)   A person has, or persons have together, a controlling interest in
                 a business carried on by a partnership, if the person or
20               persons --
                   (a) owns, or own together (whether beneficially or not)
                         more than 50% of the capital of the partnership; or
                   (b) is, or are together, entitled (whether beneficially or not)
                         to more than 50% of any profits of the partnership.
25         (4)   A beneficiary under a trust has, or beneficiaries under a trust
                 together have, (whether or not as the trustee or trustees of
                 another trust) a controlling interest in a business carried on by
                 the trust if the beneficiary has, or the beneficiaries together
                 have, a beneficial interest in respect of more than 50% of the
30               value of the interests in the trust.


     page 24
                                                 Pay-roll Tax Assessment Bill 2001
                                    Constitution of business groups         Part 4

                                                                               s. 34



           (5)   A person has a controlling interest in a business if the person is
                 the sole owner of the business, whether as trustee or otherwise.
           (6)   Two or more persons together have a controlling interest in a
                 business if the persons own the business as trustees.
5          (7)   If a corporation has a controlling interest in a business, the
                 corporation also has a controlling interest in any other business
                 in which a related corporation has a controlling interest.
           (8)   Where --
                  (a) a person has, or persons have together, a controlling
10                     interest in a business; and
                  (b) the person or persons who carries or carry on the
                       business has or have a controlling interest in another
                       business,
                 then the person or persons referred to in paragraph (a) has or
15               have a controlling interest in the other business referred to in
                 paragraph (b).
           (9)   A beneficiary under a trust has, or beneficiaries under a trust
                 have, a controlling interest in a business if --
                   (a) the trustee or trustees of the trust has or have a
20                       controlling interest in the business; and
                   (b) the beneficiary has, or the beneficiaries together, have a
                         beneficial interest in more than 50% of the value of the
                         interests in the trust.

     34.         Value of beneficial interest in discretionary trusts
25         (1)   For the purposes of this Part, a person who may benefit under a
                 discretionary trust as a result of the exercise of a power or
                 discretion by the trustee or by another person, or by the trustee
                 and another person, is taken to be a beneficiary of the trust who


                                                                             page 25
     Pay-roll Tax Assessment Bill 2001
     Part 4         Constitution of business groups

     s. 35



                 has a beneficial interest in respect of more than 50% of the
                 value of the interests in the trust.
           (2)   For the purposes of this Part, 2 or more persons who may
                 benefit under a discretionary trust as a result of the exercise of a
5                power or discretion by the trustee or by another person, or by
                 the trustee and another person, are taken to be beneficiaries of
                 the trust who together have a beneficial interest in respect of
                 more than 50% of the value of the interests in the trust.

     35.         Grouping head and branch businesses
10         (1)   Two businesses together constitute a group if --
                  (a)    one of the businesses is the head or parent business;
                  (b)    the second business is a branch, agency or subsidiary of
                         the head or parent business; and
                   (c)   the head or parent business exercises managerial control,
15                       whether administrative, financial, or procedural, over
                         the branch, agency or subsidiary.
           (2)   The Commissioner may exclude a business from the group in
                 accordance with section 38 if the Commissioner is satisfied,
                 having regard to the nature and degree of managerial control
20               exercised by the head or parent business and to any other
                 matters that the Commissioner considers relevant, that it would
                 not be just and reasonable to include the business as a member
                 of the group.

     36.         Smaller groups subsumed into larger groups
25         (1)   Where a person is a member of 2 or more groups (each of which
                 is called a "smaller group" for the purposes of subsection (3)),
                 the members of those groups together constitute one group for
                 the purposes of this Act.



     page 26
                                                 Pay-roll Tax Assessment Bill 2001
                                    Constitution of business groups         Part 4

                                                                             s. 37



           (2)   Where the members of a group (called a "smaller group" for
                 the purposes of subsection (3)) have together a controlling
                 interest in a business, the members of the group and the person
                 or persons who carry on the business together constitute one
5                group for the purposes of this Act.
           (3)   When the members of a smaller group are members of a group
                 constituted under subsection (1) or (2), the smaller group is no
                 longer treated as a group for the purposes of this Act except for
                 the purpose of --
10                 (a) determining whether a group is constituted under
                         subsection (1) or (2); or
                   (b) excluding a member from a group under section 31(4),
                         32(3) or 35(2).

     37.         Grouping provisions operate independently
15               The fact that a person is not a member of a group constituted
                 under a provision of this Part does not prevent that person from
                 being a member of a group constituted under another provision
                 of this Part.

     38.         Exclusion from groups
20         (1)   The Commissioner may exclude a person from a group under
                 section 31(4), 32(3) or 35(2) on receiving an application from
                 the person or on his or her initiative.
           (2)   However, a corporation cannot be excluded from a group if it is
                 related, within the meaning of section 50 of the Corporations
25               Act, to another corporation which is a member of the group.
           (3)   An application for exclusion must --
                  (a) set out the grounds on which it is made; and
                  (b) include a statement of the circumstances giving rise to
                        those grounds.

                                                                           page 27
     Pay-roll Tax Assessment Bill 2001
     Part 4         Constitution of business groups

     s. 39



           (4)   An exclusion takes effect on the date specified in the notice of
                 exclusion and continues in force until it is revoked.
           (5)   The date specified as the date on which the exclusion takes
                 effect may be the date of the notice or an earlier date.
5          (6)   The Commissioner may revoke an exclusion at any time by
                 giving notice of the revocation to the person or persons
                 excluded from a group.
           (7)   A person who is excluded from a group must notify the
                 Commissioner immediately if there is a material change in the
10               circumstances set out in the statement under subsection (3)(b).

     39.         Designated group employer
           (1)   The members of a group may designate one of the members as
                 the designated group employer (DGE) for the group for the
                 purposes of the pay-roll tax Acts.
15         (2)   A designation must --
                  (a)   be in the approved form;
                  (b)   be accompanied by any information required by the
                        Commissioner;
                  (c)   be executed by or for each member of the group; and
20                (d)   be served on the Commissioner.
           (3)   If the members of a group do not designate a DGE for the
                 group, the Commissioner may on his or her initiative designate
                 one of the members to be the DGE for the group for the
                 purposes of a pay-roll tax Act.
25         (4)   A designation by the Commissioner is to be made by notice
                 served on the member designated as the DGE.
           (5)   An employer who is the DGE for a group stops or is taken to
                 have stopped being the group's DGE on the first day of a return

     page 28
                                          Pay-roll Tax Assessment Bill 2001
                             Constitution of business groups         Part 4

                                                                      s. 39



           period of the employer during which either of the following
           happens --
             (a) the employer leaves the group; or
             (b) the designation is revoked.
5    (6)   The members of a group may revoke the designation by giving
           the Commissioner notice in the approved form.
     (7)   The members of a group are not entitled to revoke a designation
           unless --
             (a) the members designate another member to be the DGE;
10                or
            (b) the Commissioner consents to the revocation.
     (8)   If the Commissioner designated a member of a group as the
           DGE, the Commissioner may revoke the designation by giving
           notice of the revocation to the member.




                                                                    page 29
     Pay-roll Tax Assessment Bill 2001
     Part 5         Miscellaneous

     s. 40



                            Part 5 -- Miscellaneous
     40.         Exempt wages
           (1)   The following wages are exempt from pay-roll tax --
                  (a) wages of a kind listed in subsection (2);
5                 (b) wages that are exempt under subsection (3);
                  (c) wages prescribed under subsection (4);
                  (d) specified exempt allowances;
                  (e) benefits that are exempt benefits under any provision of
                         the FBTA Act except section 58W and that are not
10                       specified taxable benefits.
           (2)   For the purposes of subsection (1)(a), wages paid or payable
                 during an assessment year are exempt from pay-roll tax if the
                 wages are paid or payable --
                   (a) by the Governor of a State;
15                (b) by a religious institution for doing the religious work of
                         the institution;
                   (c) by a public benevolent institution for doing work of a
                         public benevolent nature;
                  (d) by a public hospital for doing work of a kind ordinarily
20                       performed in connection with the conduct of public
                         hospitals;
                   (e) by a hospital carried on by a non-profit organisation for
                         doing work of a kind ordinarily performed in connection
                         with the conduct of hospitals;
25                 (f) by a school or college (except a college under the
                         Vocational Education and Training Act 1996) that is
                         carried on by a non-profit organisation that provides
                         education at or below, but not above, the secondary
                         level of education, for doing work of a kind ordinarily

     page 30
                                  Pay-roll Tax Assessment Bill 2001
                                      Miscellaneous          Part 5

                                                               s. 40



            performed in connection with the conduct of such
            schools or colleges;
     (g)    by a local government, a regional local government or
            one of the associations constituted under section 9.58 of
5           the Local Government Act 1995;
     (h)    by a consular or other representative (except a
            diplomatic representative) in Australia of the
            government of another country to members of his or her
            official staff;
10    (i)   by a Trade Commissioner representing in Australia the
            government of a country of the British Commonwealth
            of Nations, to members of his or her official staff;
      (j)   by the Commonwealth War Graves Commission;
     (k)    by the Australian-American Educational Foundation;
15    (l)   to a person who is a member of the Defence Force of the
            Commonwealth or of the armed force of a country that
            is a member of the British Commonwealth of Nations,
            being wages paid or payable by the employer from
            whose employment the person is on leave because of his
20          or her being a member of the force;
     (m)    by an employer to or in relation to a person who is a
            probationer, or an apprentice, within the meaning of the
            Industrial Training Act 1975;
     (n)    by a charitable body or organisation exempted under
25          section 41 for doing work of the kind ordinarily
            performed in connection with a charitable purpose for
            which the body or organisation is established or carried
            on;
     (o)    by an employer to or in relation to a trainee employed
30          under a training agreement as part of the Australian
            Traineeship System established by the Governments of
            the Commonwealth and the State;

                                                             page 31
     Pay-roll Tax Assessment Bill 2001
     Part 5         Miscellaneous

     s. 40



                (p)    by an employer to or in relation to a person employed as
                       a trainee by agreement under a traineeship or training
                       scheme that --
                          (i) is established or recognised as a traineeship or
5                              training scheme by the Minister to whom the
                               administration of the Industrial Training
                               Act 1975 is for the time being committed by the
                               Governor; and
                         (ii) is not a prescribed traineeship or training scheme
10                             or a traineeship or training scheme of a
                               prescribed class or description;
                (q)    out of moneys expended for the purpose of a division or
                       portion of a division referred to in the annual estimates
                       of expenditure from the Consolidated Fund prepared by
15                     the Treasurer in respect of the assessment year, being a
                       division or portion in respect of a department or other
                       organisation prescribed for the purposes of this
                       paragraph or the division in respect of special Acts to
                       the extent that the estimates of expenditure in that
20                     division relate to the department or other organisation;
                       or
                 (r)   as wages of a prescribed kind to a person for services
                       carried out by the person at a remote location.
        (3)    If wages are paid or payable in Western Australia for services
25             carried out wholly in another country for a continuous period of
               more than 6 months, the wages paid or payable more than
               6 months after the wages were first paid, or first became
               payable, are exempt from pay-roll tax.
        (4)    Regulations may prescribe, as exempt wages, the whole or part
30             of wages paid or payable by an employer where the employer is
               entitled to recover an amount in respect of those wages from a
               fund, contributions to which are specified taxable benefits.

     page 32
                                                Pay-roll Tax Assessment Bill 2001
                                                    Miscellaneous          Part 5

                                                                               s. 41



           (5)   If the Minister referred to in subsection (2)(p) notifies the
                 Commissioner that an agreement under a traineeship or training
                 scheme referred to in the subsection has been terminated
                 because the trainee or the trainee's employer contravened the
5                terms of the agreement during a period specified in the notice,
                 then the Commissioner may determine that the exemption under
                 that subsection does not apply to the wages paid or payable by
                 the employer of the trainee to the trainee during that period.

     41.         Exempting charitable bodies or organisations
10         (1)   A charitable body or organisation may apply to the
                 Commissioner for exemption from liability to pay-roll tax.
           (2)   The Commissioner may, by giving notice to the charitable body
                 or organisation, exempt it from liability to pay-roll tax.
           (3)   The exemption is subject to any conditions specified in the notice.
15         (4)   The exemption comes into operation on the day specified in the
                 notice, which may be the day on which the notice is given, or an
                 earlier or later day.
           (5)   The Commissioner's decision as to the day on which the
                 exemption comes into operation is non-reviewable.
20         (6)   The exemption continues in force until it is revoked.
           (7)   The Commissioner may amend or revoke the exemption and
                 any condition to which it is subject, by giving further notice to
                 the charitable body or organisation.

     42.         Tax payable when employer leaves Australia
25         (1)   If the Commissioner has reason to believe that an employer may
                 leave Australia before any taxes become due and payable by the
                 employer --
                   (a) the Commissioner may, by notice to the employer, fix
                         an earlier date for payment of the taxes; and

                                                                             page 33
     Pay-roll Tax Assessment Bill 2001
     Part 5         Miscellaneous

     s. 43



                  (b)    the taxes are due and payable on the date specified in the
                         notice.
           (2)   In subsection (1) --
                 "taxes" means pay-roll tax, or any penalties, interest or other
5                     amount payable under a pay-roll tax Act in connection with
                      pay-roll tax.

     43.         Agents and trustees
           (1)   An agent or trustee is answerable as an employer for the doing
                 of everything required to be done by a pay-roll tax Act in
10               relation to the payment of any WA taxable wages by the
                 principal or the trust.
           (2)   Without limiting subsection (1), an agent or trustee is to lodge
                 the returns for WA taxable wages as required, and is chargeable
                 with any taxes payable on the wages, but in his or her
15               representative capacity only, and each return is separate and
                 distinct from any other, except as otherwise provided by a
                 pay-roll tax Act.
           (3)   If the agent or trustee is an executor or administrator, the returns
                 are to be the same as far as practicable as the deceased person, if
20               living, would have been liable to make.
           (4)   An agent or trustee who disburses an amount by way of taxes
                 for the principal or beneficiary is authorised to recover the
                 amount from the person for whom it was paid, or to deduct it
                 from any money belonging to that person that is in the hands of
25               the agent or trustee.
           (5)   An agent or trustee is required to retain from time to time out of
                 any money which comes to the agent or trustee in his or her
                 representative capacity so much as is sufficient to pay the taxes.



     page 34
                                                Pay-roll Tax Assessment Bill 2001
                                                    Miscellaneous          Part 5

                                                                              s. 44



           (6)   An agent or trustee is personally liable for the taxes payable if,
                 after the Commissioner has required him or her to make a
                 return, or while the taxes remain unpaid, the agent or trustee,
                 except with the permission of the Commissioner, disposes of or
5                parts with any fund or money which comes to the agent or
                 trustee from which the taxes could legally be paid, but is not
                 otherwise personally liable for the taxes.
           (7)   An agent or trustee is indemnified for all payments which he or
                 she makes in accordance with a pay-roll tax Act or a
10               requirement of the Commissioner.
           (8)   For the purpose of ensuring the payment of taxes the
                 Commissioner has the same remedies against attachable
                 property of any kind vested in or under the control or
                 management or in the possession of any agent or trustee, as he
15               or she would have against the property of any other person in
                 respect of taxes, and in as full and ample a manner.
           (9)   The Commissioner may, by giving notice to a person, declare
                 the person to be an agent, or the sole agent, of any other person
                 for the purposes of this Act.
20    (10)       Nothing in this section affects the operation of Part 2
                 Division 3, or of Part 4, in relation to trustees.
      (11)       In this section --
                 "taxes" means pay-roll tax, or any penalties, interest or other
                      amount payable under a pay-roll tax Act in connection with
25                    pay-roll tax.

     44.         Keeping books and accounts
           (1)   An employer who is registered or required to apply for
                 registration must keep --
                   (a) the records that are prescribed in the regulations for the
30                       purposes of this section (if any); and

                                                                            page 35
     Pay-roll Tax Assessment Bill 2001
     Part 5         Miscellaneous

     s. 45



                  (b)   any other records necessary to enable the Commissioner
                        to determine the employer's liability to pay pay-roll tax.
                 Penalty: $20 000.
           (2)   Despite section 79 of the Taxation Administration Act 2001, the
5                employer must retain the records for at least 5 years, or for any
                 greater period that is prescribed, after the completion of the
                 transactions to which they relate.
                 Penalty: $20 000.

     45.         Regulations
10         (1)   The Governor may make regulations prescribing all matters that
                 are required or permitted by this Act to be prescribed or are
                 necessary or convenient to be prescribed for giving effect to this
                 Act.
           (2)   Regulations may be made about any or all of the following
15               matters --
                  (a) the evidence that the Commissioner may require for the
                        purpose of determining whether or not an employer was
                        an employer for part only of an assessment year,
                        whether or not a person was or was not a member of a
20                      group or whether or not an exemption under section 29
                        should be given;
                  (b) benefits on the value of which pay-roll tax is payable
                        (whether or not the benefits are exempt benefits under
                        the FBTA Act);
25                (c) allowances that are exempt from pay-roll tax, to the
                        extent that is prescribed;
                  (d) the records and other evidence required to be kept in
                        respect of --
                          (i) specified exempt allowances; and


     page 36
                                          Pay-roll Tax Assessment Bill 2001
                                              Miscellaneous          Part 5

                                                                        s. 45



                    (ii)   anything affecting the extent to which those
                           allowances are excluded from being wages;
            (e)    the value of a fringe benefit paid or payable by an
                   employer that is to be included in a return;
5            (f)   any other matter for the application of this Act to a
                   fringe benefit, a specified taxable benefit or a specified
                   exempt allowance;
            (g)    classes of contracts for the purposes of clause 2(1)(e) of
                   the Glossary.
10   (3)   Regulations may create offences and provide, in respect of an
           offence so created, for the imposition of a fine not exceeding
           $5 000.




                                                                      page 37
     Pay-roll Tax Assessment Bill 2001



     Glossary



                                          Glossary
                                                                                      [s. 4]

     1.         Definitions
                In a pay-roll tax Act, unless the contrary intention appears --
5               "actuary" means a Fellow or an Accredited Member of the Institute
                     of Actuaries of Australia;
                "agent" includes --
                     (a)      a person who in Western Australia, for or on behalf of
                              another person outside Western Australia, holds or has the
10                            management or control of the business of that other
                              person; and
                     (b)      a person on whom notice of a declaration under
                              section 43(9) has been served;
                "allowable deduction" means --
15                   (a)      in relation to a group -- the amount calculated in
                              accordance with section 18;
                     (b)      in relation to an interstate non-group employer -- the
                              amount calculated in accordance with section 14; or
                     (c)      in relation to a local non-group employer -- the amount
20                            calculated in accordance with section 12;
                "annual threshold amount", in relation to a financial year, means
                    the annual threshold amount fixed for the financial year under
                    section 8(1);
                "appropriate rate", in relation to a particular kind of employer and
25                  an assessment year or return period, means the rate or rates of
                    pay-roll tax fixed in relation to employers of that kind for the
                    year or the return period by the Pay-roll Tax Act 2001;
                "assessment year", in relation to pay-roll tax, means the financial
                     year for which the pay-roll tax is, or is to be, assessed;




     page 38
                                          Pay-roll Tax Assessment Bill 2001



                                                                    Glossary



     "Australian superannuation scheme" means a superannuation
         scheme that --
          (a)    was established in Australia, or has any asset situated in
                 Australia; and
5         (b)    has its central management and control in Australia;
     "business", for the purposes of Part 4, includes --
          (a)    a trade or profession;
          (b)    any other activity carried on for fee, gain or reward; and
          (c)    the activity, carried on by an employer, of employing one
10               or more persons where that person performs or those
                 persons perform duties for or in connection with another
                 business;
     "charitable body or organisation" means a body or organisation
         established or carried on for charitable purposes except --
15        (a)    a body or organisation whose sole or principal purpose is
                 the provision of tertiary education; or
          (b)    a college or other vocational education and training
                 institution under the Vocational Education and Training
                 Act 1996;
20   "company" includes all bodies and associations (corporate and
         unincorporate) and partnerships;
     "controlling interest", in relation to a business, has the definition
         given in section 33;
     "Corporations Act" means the Corporations Act 2001 of the
25       Commonwealth;
     "corporation" has the meaning given by section 57A of the
         Corporations Act;
     "corresponding law", in relation to another State, means a law in
         force in the State relating to the imposition upon employers of a
30       tax on wages paid or payable by them and the assessment and
         collection of that tax, but does not include the Pay-roll Tax
         Assessment Act 1941 of the Commonwealth;




                                                                     page 39
     Pay-roll Tax Assessment Bill 2001



     Glossary



                "defined superannuation benefit" means a benefit under a
                     superannuation scheme that is defined, wholly or in part, by
                     reference to either or both of the following --
                     (a)   the amount of the participant's salary --
5                             (i)   at a particular date, being the date of the
                                    termination of the participant's employment, the
                                    date of the participant's retirement, or an earlier
                                    date; or
                             (ii)   averaged over a period ending on any such date;
10                   (b)   a stated amount;
                "designated group employer", in relation to a group, means the
                     member of the group designated under section 39;
                "DGE" means designated group employer;
                "employer" means any person who pays or is liable to pay any
15                  wages, and includes the Crown in right of the State of Western
                    Australia and an employment agent;
                "employment agent" means a person (the agent) who procures the
                    services of another person (the worker) for a third person (the
                    client) under an arrangement where --
20                   (a)   the worker does not become the employee of either the
                           agent or the client, but does carry out duties of a similar
                           nature to those of an employee; and
                     (b)   remuneration is paid directly or indirectly by the agent to
                           the worker or to some other person for the services
25                         provided by the worker;
                "exempt", in relation to wages, means exempt from pay-roll tax
                    under section 40;
                "FBTA Act" means the Fringe Benefits Tax Assessment Act 1986 of
                   the Commonwealth;
30              "fringe benefit" means anything that is a fringe benefit under the
                     FBTA Act except a benefit prescribed not to be a fringe benefit
                     for the purposes of this definition;
                "group" means a group constituted under Part 4;
                "GST" has the same meaning as it has in the A New Tax System
35                  (Goods and Services Tax) Act 1999 of the Commonwealth


     page 40
                                        Pay-roll Tax Assessment Bill 2001



                                                                    Glossary



          except that it includes notional GST of the kind for which
          payments may be made under the State Entities (Payments)
          Act 1999 by a person that is a State entity as defined in that Act;
     "individual superannuation guarantee shortfall" has the same
5         definition as it has in the Superannuation Guarantee
          (Administration) Act 1992 of the Commonwealth;
     "interstate non-group employer" means a non-group employer who
          pays or is liable to pay WA taxable wages during all or part of an
          assessment year, and who also pays or is liable to pay interstate
10        taxable wages during all or part of the assessment year, whether
          or not the interstate taxable wages are paid or payable in respect
          of the same part of the assessment year as the WA taxable
          wages;
     "interstate taxable wages" means wages that are subject to pay-roll
15        tax under a corresponding law;
     "local non-group employer" means a non-group employer who pays
          or is liable to pay WA taxable wages during part or all of an
          assessment year, but is not liable to pay any interstate taxable
          wages during the assessment year;
20   "monthly threshold amount", in relation to a financial year, means
        the amount fixed as the monthly threshold amount for the
        financial year under section 8(2);
     "nominated deduction" means --
          (a)   in relation to a group -- the amount nominated for the
25              group under section 19;
          (b)   in relation to an interstate non-group employer -- the
                amount nominated for the employer under section 15;
     "non-group employer" means an employer who is not a member of a
         group under Part 4;
30   "non-profit organisation" means body corporate, society or
         association formed otherwise than for the purpose of profit or
         gain to individual members of the body, society or association;
     " 'otherwise deductible' rule" has the meaning given in clause 7(3);




                                                                     page 41
     Pay-roll Tax Assessment Bill 2001



     Glossary



                "participant", in relation to a superannuation scheme, means a
                    person in respect of whom the fund provides for benefits that are,
                    or are to be, funded to any extent by the employer's
                    contributions;
5               "pay-roll tax" means the tax imposed under the Pay-roll Tax
                    Act 2001;
                "pay-roll tax Act" means --
                     (a)   the Pay-roll Tax Act 2001;
                     (b)   the Pay-roll Tax Assessment Act 2001; or
10                   (c)   the Taxation Administration Act 2001;
                "provide", in relation to a fringe benefit or a specified taxable
                    benefit, has the same definition as in section 136 of the FBTA
                    Act;
                "registered" means registered as an employer under section 25;
15              "regulated superannuation fund" has the same definition as in the
                     Superannuation Industry (Supervision) Act 1993 of the
                     Commonwealth;
                "related corporation", in relation to a second corporation, means a
                     corporation that is related to the second corporation within the
20                   meaning of section 50 of the Corporations Act;
                "remote location" means a location that is not --
                     (a)   in an eligible urban area within the meaning of section 140
                           of the FBTA Act; or
                     (b)   adjacent to an eligible urban area within the meaning of
25                         that section;
                "return" means a return lodged under this Act;
                "return period", in relation to an employer, means --
                     (a)   a month;
                     (b)   if the employer is required to lodge an annual return under
30                         section 27(1) -- an assessment year; or
                     (c)   if the employer is exempt under section 29 from lodging
                           monthly returns, but no alternative return period is
                           specified in the notice of exemption -- an assessment
                           year;


     page 42
                                      Pay-roll Tax Assessment Bill 2001



                                                                  Glossary



     "smaller group", for the purposes of section 36, has the meaning
         given in that section;
     "specified exempt allowance" means an allowance prescribed under
         section 45(2)(c);
5    "specified taxable benefit" means a benefit prescribed under
         section 45(2)(b);
     "State" means a State or a Territory;
     "superannuation fund" means any fund carried on --
          (a)   for the purposes of a superannuation scheme; or
10        (b)   to provide retirement savings accounts within the meaning
                of the Retirement Savings Accounts Act 1997 of the
                Commonwealth,
          and includes the Superannuation Holding Accounts Reserve
          established by the Small Superannuation Accounts Act 1995 of
15        the Commonwealth;
     "superannuation guarantee charge" means a charge imposed by the
         Superannuation Guarantee Charge Act 1992 of the
         Commonwealth, except that it does not include additional
         superannuation guarantee charge under Part 7 of the
20       Superannuation Guarantee (Administration) Act 1992 of the
         Commonwealth;
     "superannuation scheme" includes a provident or retirement fund or
         scheme;
     "taxes", for the purposes of section 42 or 43, has the meaning given
25        in the respective section;
     "tax-reducing arrangement" means any arrangement, transaction or
          agreement, whether in writing or otherwise --
          (a)   under which a natural person (the worker) carries out, for
                or on behalf of a second person, services for which any
30              payment is made to a third person related or connected to
                the worker; and
          (b)   which has the effect of reducing or avoiding the liability
                of any person to the assessment, imposition, or payment of
                pay-roll tax (whether or not that is the only effect of the
35              agreement);


                                                                    page 43
     Pay-roll Tax Assessment Bill 2001



     Glossary



                "Territory" means the Australian Capital Territory, the Jervis Bay
                    Territory or the Northern Territory;
                "trustee", in addition to every person appointed or constituted trustee
                     by act of parties, by order or declaration of a court or by
5                    operation of law, includes --
                     (a)    an executor or administrator, guardian, committee,
                            receiver or liquidator; and
                     (b)    every person having or taking upon himself or herself the
                            administration or control of any real or personal property
10                          affected by any express or implied trust, or acting in any
                            fiduciary capacity, or having the possession, control or
                            management of any real or personal property of a person
                            under any legal or other disability;
                "unfunded public sector superannuation scheme" means a public
15                  sector superannuation scheme within the meaning of the
                    Superannuation Industry (Supervision) Act 1993 of the
                    Commonwealth, except one that is funded in advance in
                    accordance with actuarial advice at a level that is reasonably
                    expected by the actuary to be adequate to provide for present and
20                  prospective liabilities in respect of benefits under the scheme;
                "value" --
                     (a)    in relation to a beneficial interest in a discretionary trust,
                            has the meaning given in section 34;
                     (b)    in relation to a fringe benefit, has the meaning given in
25                          clause 7;
                     (c)    in relation to a specified taxable benefit, has the meaning
                            given in clause 6;
                     (d)    in relation to wages in respect of a supply on which GST
                            is payable, has the meaning given in clause 3;
30                   (e)    in relation to wages paid in kind, has the meaning given in
                            clause 6;
                "voting share" has the definition given by section 9 of the
                     Corporations Act;
                "wages" has the definition given in clause 2;
35              "WA taxable wages" means wages that are taxable in Western
                    Australia under section 5(2);

     page 44
                                                  Pay-roll Tax Assessment Bill 2001



                                                                              Glossary



                "work-related benefit" means a benefit that is provided to an
                    employee in the course of carrying out the duties of his or her
                    employment and for the purpose of enabling the employee to
                    carry out those duties.

5    2.         Wages -- meaning
          (1)   In a pay-roll tax Act, unless the contrary intention appears --
                "wages" means --
                    (a) wages, salary, commission, bonuses or allowances paid or
                         payable to or in relation to an employee as an employee,
10                       whether paid or payable at piece work rates or otherwise,
                         and whether paid or payable in cash or in kind;
                     (b)    wages, salary, commission, bonuses or allowances that are
                            paid or payable, in cash or in kind, to or in relation to an
                            employee by someone acting for the employer, or acting
15                          in concert or under an arrangement or undertaking,
                            whether formal or informal and whether express or
                            implied, with the employer;
                     (c)    an amount paid or payable by way of remuneration to a
                            person holding office under the Crown in right of the State
20                          of Western Australia or in the service of the Crown in
                            right of the State of Western Australia;
                     (d)    the amount of any superannuation benefit that is taken by
                            clause 8 to be paid by the employer;
                     (e)    an amount paid or payable under a class of contracts
25                          prescribed under section 45(2)(g) to the extent to which
                            the payment is attributable to labour;
                      (f)   an amount paid or payable by a company by way of
                            remuneration to or in relation to a director or member of
                            the governing body of the company;
30                   (g)    an amount paid or payable by way of commission to an
                            insurance or time-payment canvasser or collector;
                     (h)    an amount in respect of services that is paid or payable by
                            an employment agent, directly or indirectly, to a person
                            who was engaged to perform the services for a client of
35                          the employment agent, or to some other person, as a result
                            of which engagement the employment agent receives

                                                                                 page 45
     Pay-roll Tax Assessment Bill 2001



     Glossary



                              payment, directly or indirectly, whether by way of a lump
                              sum or an ongoing fee, in relation to the period during
                              which the services are performed for the client by the
                              person engaged to perform them; and
5                       (i)   an amount equal to the value of a fringe benefit or
                              specified taxable benefit that is provided to or in relation
                              to an employee.
          (2)   Wages, salary, commission, bonuses or allowances referred to in
                subclause (1)(b) are taken to be paid or payable by the employer.

10   3.         GST excluded from wages
          (1)   If a person is liable to pay GST on the supply to which wages paid or
                payable to the person relate, the amount of those wages on which
                pay-roll tax is payable is the amount equal to the amount or value of
                the wages paid or payable to the person minus the relevant proportion
15              of the amount of GST payable by the person on the supply to which
                the wages relate.
          (2)   In subclause (1) --
                "consideration" has the same meaning as in the A New Tax System
                     (Goods and Services Tax) Act 1999 of the Commonwealth;
20              "relevant proportion", in relation to GST payable on a supply to
                     which wages relate, means the proportion that the amount or
                     value of the wages bears to the consideration for the supply to
                     which the wages relate.

     4.         Place of payment of wages
25        (1)   Wages that are payable to a person, but have not been paid (except
                wages that, under the terms of employment, are payable in Western
                Australia or in another State), are taken --
                  (a)     if the wages are not payable for services carried out wholly in
                          Western Australia or wholly in one other State, and the wages
30                        last paid or payable to the person were included or are
                          required to be included in a return by the employer under this
                          Act -- to be wages payable to the person in Western
                          Australia; or



     page 46
                                                   Pay-roll Tax Assessment Bill 2001



                                                                               Glossary



                  (b)   where the wages are not taken, by paragraph (a) or by any
                        provision in a corresponding law that corresponds with
                        paragraph (a), to be wages payable to the person in Western
                        Australia or in another State -- to be wages payable to the
5                       person by the employer at the place where the person last
                        carried out any services for the employer before the wages
                        became payable.
          (2)   If a cheque, bill of exchange, promissory note, money order or postal
                order issued by a post office or any other instrument is sent or given
10              by an employer to a person or the person's agent at a place in
                Australia in payment of wages, the wages are taken to have been paid
                at that place, and to have been paid when the instrument was sent or
                given.

     5.         Provider of fringe benefits or specified taxable benefits
15        (1)   A fringe benefit that is provided or liable to be provided by a person
                other than the employer is taken to be provided by the employer.
          (2)   A specified taxable benefit that is provided or liable to be provided to
                or in relation to an employee by a person acting for or in concert or
                under an arrangement or undertaking, whether formal or informal and
20              whether express or implied, with the employer, is taken to be
                provided by the employer.

     6.         Value of wages paid in kind and other benefits
          (1)   The value of wages (except fringe benefits or specified taxable
                benefits) that are paid or payable in kind is the greater of --
25                (a)   the value agreed or attributed to the wages in, or ascertainable
                        for the wages from, arrangements between the employer and
                        the employee, whichever is the greater; and
                  (b)   if the regulations prescribe how the value of wages of that
                        type is to be determined -- the value determined in
30                      accordance with the regulations.
          (2)   The value of a specified taxable benefit is the prescribed value, or the
                value calculated in the prescribed manner, as the case requires.




                                                                                page 47
     Pay-roll Tax Assessment Bill 2001



     Glossary



     7.         The value of fringe benefits
          (1)   The value of a fringe benefit is --
                  (a)   the grossed-up value of the fringe benefit worked out in
                        accordance with subclause (2) (unless paragraph (b) applies
5                       to the fringe benefit); or
                  (b)   if a method for determining the value of a particular kind of
                        fringe benefit is prescribed -- the value determined as
                        prescribed.
          (2)   The grossed-up value of a fringe benefit is G in the formula --
10              G = V×F
                where --
                  V is the employee's share of the taxable value of the fringe
                       benefit worked out --
                           (i)   if the benefit is a work-related benefit -- under the
15                               FBTA Act; or
                          (ii)   if the benefit is not a work-related benefit -- under
                                 the FBTA Act without regard to any reduction of that
                                 taxable value under that Act because of the
                                 "otherwise deductible" rule;
20                 F    is the factor by which --
                           (i)   for a fringe benefit that is a GST-creditable benefit
                                 (within the meaning of the FBTA Act) -- the
                                 "Type 1 aggregate fringe benefits amount" is
                                 multiplied in section 5B(1B) of the FBTA Act; or
25                        (ii)   for a fringe benefit that is not a GST-creditable
                                 benefit -- the "Type 2 aggregate fringe benefits
                                 amount" is multiplied in section 5B(1C) of the FBTA
                                 Act.
          (3)   In subclause (2) the reference to the "otherwise deductible" rule is a
30              reference to any provision of the FBTA Act that provides for a
                reduction of the taxable value of a fringe benefit because the person
                receiving the benefit, had he or she personally incurred the cost of
                providing it, would be allowed a deduction under the Income Tax
                Assessment Act 1936 of the Commonwealth in relation to that cost.


     page 48
                                                  Pay-roll Tax Assessment Bill 2001



                                                                              Glossary



     8.         Superannuation benefits
          (1)   A contribution paid or payable by an employer in respect of a person
                to a superannuation fund is taken, for the purposes of the definition of
                "wages" in clause 2, to be a superannuation benefit paid by the
5               employer in relation to the person when and where the contribution is
                paid or payable.
          (2)   Clause 4 applies for the purpose of working out when and where the
                contribution is paid or payable as if those provisions referred to
                contributions instead of wages.

10   9.         Superannuation fund contributions
          (1)   Setting aside any money or anything that is worth money as, or as part
                of, a superannuation fund is taken to be paying it as a contribution to
                the superannuation fund.
          (2)   Making a contribution to a superannuation fund of anything that is
15              worth money is taken to be paying a contribution of the amount equal
                to its value, and its value is to be worked out in accordance with
                clause 6 as if that clause referred to the contribution instead of to
                wages.
          (3)   If an amount by way of administration or other charges in respect of
20              the carrying on of a superannuation fund is paid otherwise than to the
                fund, the amount is taken to be paid as a contribution to the fund.
          (4)   If, in a return period, a person becomes obliged, but fails, to do
                anything that, if it were done, would be taken under subclause (1), (2)
                or (3) to be paying a contribution to a superannuation fund, the
25              contribution to the superannuation fund is taken to be payable in the
                return period.
          (5)   A contribution to a superannuation fund that is paid or payable on
                behalf of an employer is taken to be paid or payable by the employer.
          (6)   Contributions to a superannuation fund that are taken by different
30              provisions of this Act to be paid or payable by an employer are
                cumulative upon one another, and on contributions that are actually
                paid or payable, unless it is otherwise provided.




                                                                                page 49
     Pay-roll Tax Assessment Bill 2001



     Glossary



     10.         Contributions to defined superannuation benefit schemes
           (1)   This clause applies to an Australian superannuation scheme if the
                 scheme --
                   (a)   either is not a regulated superannuation fund, or is an
5                        unfunded public sector scheme (whether or not it is a
                         regulated superannuation fund);
                   (b)   provides for an employer to contribute; and
                   (c)   provides for any defined superannuation benefit in respect of
                         any person, whether or not it also provides for any benefit
10                       that is not a defined superannuation benefit.
           (2)   A contribution is taken, for the purposes of clause 8(1), to be payable,
                 in the return period, by the employer to the superannuation fund for
                 each participant.
           (3)   The amount of the contribution for a participant is the amount that an
15               actuary determines would be sufficient, together with earnings on the
                 amount, to provide fully for the cost to the employer of the
                 entitlement accruing under the scheme to benefits for services carried
                 out by the participant in the return period.
           (4)   The regulations may include provisions about how an actuary is to
20               determine an amount under subclause (3).
           (5)   If a contribution by an employer under a scheme is taken by
                 subclause (2) to be payable to the superannuation fund, no other
                 contribution by the employer to the fund under the scheme is taken by
                 clause 8(1) to be a superannuation benefit unless --
25                 (a)   it is a contribution that the employer is taken to pay under
                         clause 12(1); or
                   (b)   the contribution is made for any reason other than to make
                         provision for the cost described in subclause (3).

     11.         Unfunded credit to certain unregulated schemes
30         (1)   This clause applies to an Australian superannuation scheme if --
                   (a)   it is not a regulated superannuation fund;
                   (b)   it does not provide for any defined superannuation benefit in
                         respect of any person; and

     page 50
                                                    Pay-roll Tax Assessment Bill 2001



                                                                                Glossary



                   (c)   under the scheme, any amount not excluded under
                         subclause (3) is credited in a return period as an employer's
                         contribution in respect of a person.
           (2)   An amount that a person is obliged to, but does not, credit in a return
5                period is taken for the purposes of this clause to be credited in the
                 return period and not at any other time.
           (3)   Amounts of the following kinds are excluded from the amount
                 referred to in subclause (1) --
                   (a)   an amount paid or payable as a contribution under the
10                       scheme;
                   (b)   an amount that is taken, otherwise than under subclause (4),
                         to be paid or payable as a contribution under the scheme for
                         the purposes of clause 8.
           (4)   A contribution of the amount referred to in subclause (1) is taken, for
15               the purposes of clause 8(1), to be payable by the employer to the
                 superannuation fund concerned, in the return period, in respect of
                 each participant.
           (5)   If an amount credited as an employer's contribution under a scheme is
                 taken under subclause (4) to be payable to the fund concerned, no
20               contribution paid under the scheme is taken to be a superannuation
                 benefit under clause 8(1) to the extent that it is paid to meet or partly
                 meet an obligation arising from the credit.

     12.         Superannuation guarantee charge
           (1)   If any superannuation guarantee charge payable by an employer is
25               imposed in a return period, a contribution of the amount of the charge
                 is taken, for the purposes of clause 8(1), to be payable by the
                 employer to a superannuation fund in the return period.
           (2)   If the charge is imposed because of only one individual
                 superannuation guarantee shortfall, the contribution is taken to be in
30               respect of the person in respect of whom the employer has the
                 shortfall.
           (3)   If the charge is imposed because of an individual superannuation
                 guarantee shortfall in respect of each of 2 or more persons, the
                 contribution is taken to be in respect of them, apportioned according

                                                                                 page 51
     Pay-roll Tax Assessment Bill 2001



     Glossary



                to the amount of the employer's individual superannuation guarantee
                shortfall in respect of each of them.
        (4)     If --
                  (a)   a contribution that was payable, but not paid, by the employer
5                       in respect of a person is taken to be a superannuation benefit
                        under clause 8(1); and
                  (b)   the charge is imposed wholly or in part because of an
                        individual superannuation guarantee shortfall that results
                        wholly or in part from the employer's failure to pay the
10                      contribution,
                then the amount of the contribution that is taken by this clause to be
                payable in respect of the person is reduced by the amount of the
                contribution described in paragraph (a).
        (5)     However, subclause (4) cannot reduce an amount below zero.




 


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