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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Pay-roll Tax Rebate Bill 2012
CONTENTS
Part 1 -- Preliminary
1. Short title 2
2. Commencement 2
3. Terms used 2
4. Pro rata amounts 3
5. Relationship with Taxation Administration
Act 2003 and Pay-roll Tax Assessment Act 2002 3
Part 2 -- Rebate of pay-roll tax
6. Rebate for the 2012/13 assessment year 4
7. Eligible employer 4
8. Calculation of the rebate 5
Part 3 -- Overpayment and
underpayment of rebate
9. Overpayment of rebate 9
10. Underpayment of rebate 9
11. Amounts of tax and rebate may be offset against
each other 10
Part 4 -- Miscellaneous
12. Wages prepaid before 1 July 2013 11
13. Notices about rebate 11
14. Regulations 11
Defined Terms
282--1 page i
Western Australia
LEGISLATIVE ASSEMBLY
Pay-roll Tax Rebate Bill 2012
A Bill for
An Act to provide a rebate on pay-roll tax for the 2012/13 assessment
year and for related matters.
The Parliament of Western Australia enacts as follows:
page 1
Pay-roll Tax Rebate Bill 2012
Part 1 Preliminary
s. 1
1 Part 1 -- Preliminary
2 1. Short title
3 This is the Pay-roll Tax Rebate Act 2012.
4 2. Commencement
5 This Act comes into operation as follows --
6 (a) Part 1 other than sections 3, 4 and 5 -- on the day on
7 which this Act receives the Royal Assent;
8 (b) the rest of the Act -- on the day after that day.
9 3. Terms used
10 (1) If a term is given a meaning in the Pay-roll Tax Assessment
11 Act 2002 or the Taxation Administration Act 2003, it has the
12 same meaning in this Act unless the contrary intention appears.
13 (2) In this Act --
14 2012/13 assessment year means the assessment year
15 commencing on 1 July 2012;
16 Australia-wide wages means WA taxable wages and interstate
17 taxable wages;
18 eligible employer has the meaning given in section 7;
19 WA indigenous wages has the meaning given in the Pay-roll
20 Tax (Indigenous Wages) Rebate Act 2012 section 3(2);
21 WA taxable wages means WA taxable wages that are not also
22 WA indigenous wages in respect of which a rebate is payable
23 under the Pay-roll Tax (Indigenous Wages) Rebate Act 2012.
page 2
Pay-roll Tax Rebate Bill 2012
Preliminary Part 1
s. 4
1 4. Pro rata amounts
2 In this Act, a reference to an amount pro rata in relation to a
3 period or periods is a reference to that amount multiplied by --
D
4
365
5 where --
6 D is the total number of days in the period or periods.
7 5. Relationship with Taxation Administration Act 2003 and
8 Pay-roll Tax Assessment Act 2002
9 (1) The following provisions of the Taxation Administration
10 Act 2003 apply, as described, in relation to the administration
11 and enforcement of this Act as if this Act were, for that purpose,
12 specified as a taxation Act in section 3(1) of that Act --
13 (a) Part 4 applies, as limited by subsection (2), in relation to
14 a decision under this Act as if --
15 (i) the decision were a decision referred to in
16 section 34(1)(b) of that Act; and
17 (ii) a person liable to repay an overpaid amount
18 under section 9 of this Act were a taxpayer;
19 (b) Part 5 Division 1 and Part 6 Division 1 apply as if --
20 (i) an overpaid amount under section 9 of this Act
21 were tax; and
22 (ii) a person liable to repay an overpaid amount
23 under section 9 of this Act were a taxpayer.
24 (2) An objection to or review of a decision under this Act cannot be
25 made or sought under the Taxation Administration Act 2003
26 Part 4 if the objection or review relies upon objecting to or
27 seeking the review of an assessment of pay-roll tax.
28 (3) The Pay-roll Tax Assessment Act 2002 section 43 applies in
29 relation to this Act as if this Act were a pay-roll tax Act as
30 defined in the Glossary to that Act.
page 3
Pay-roll Tax Rebate Bill 2012
Part 2 Rebate of pay-roll tax
s. 6
1 Part 2 -- Rebate of pay-roll tax
2 6. Rebate for the 2012/13 assessment year
3 (1) An eligible employer is entitled to a rebate of pay-roll tax for
4 the 2012/13 assessment year.
5 (2) The rebate for the year is calculated in accordance with
6 section 8.
7 (3) Subject to section 11(2), the rebate to which an eligible
8 employer is entitled is to be paid by the Commissioner to the
9 eligible employer.
10 7. Eligible employer
11 (1) An employer is an eligible employer if --
12 (a) the employer was registered during the whole or part of
13 the 2012/13 assessment year; and
14 (b) the employer meets the threshold requirement in
15 subsection (2); and
16 (c) the employer, and the DGE of each group of which the
17 employer was a member during the year, have lodged all
18 returns for the year by 31 December 2013.
19 (2) To meet the threshold requirement for the purposes of
20 subsection (1)(b), the employer must satisfy at least one of the
21 following --
22 (a) if the employer was a non-group employer for the whole
23 of the year -- the employer paid or was liable to pay
24 Australia-wide wages during the year of less than
25 $3.0 million;
26 (b) if the employer was a non-group employer for only part
27 of the year -- the employer paid or was liable to pay
28 Australia-wide wages during the period or periods, in
29 the year, during which the employer was a non-group
30 employer of less than $3.0 million pro rata;
page 4
Pay-roll Tax Rebate Bill 2012
Rebate of pay-roll tax Part 2
s. 8
1 (c) if the employer was a member of a particular group for
2 the whole of the year -- the group paid or was liable to
3 pay Australia-wide wages during the year of less than
4 $3.0 million;
5 (d) if the employer was a member of a particular group for
6 only part of the year -- the group paid or was liable to
7 pay Australia-wide wages during the period, in the year,
8 during which the group existed of less than $3.0 million
9 pro rata.
10 (3) For the purposes of subsection (1)(a), an employer is to be taken
11 to have been registered during a month in the 2012/13
12 assessment year if --
13 (a) under the Pay-roll Tax Assessment Act 2002
14 section 24(1) or (2), the employer was required to apply
15 for registration on the basis of the wages that the
16 employer paid or was liable to pay during the month;
17 and
18 (b) the employer has made an application for registration
19 under section 24 of that Act.
20 8. Calculation of the rebate
21 (1) If an eligible employer --
22 (a) was a non-group employer for the whole of the
23 2012/13 assessment year and paid or was liable to pay
24 Australia-wide wages during the year of not more than
25 $1.5 million; or
26 (b) was a member of a particular group for the whole of the
27 year and the group paid or was liable to pay
28 Australia-wide wages during the year of not more than
29 $1.5 million,
30 the rebate for the non-group employer or the group is equal to
31 the amount of pay-roll tax that the employer or group was liable
32 to pay for WA taxable wages paid or payable during the year.
page 5
Pay-roll Tax Rebate Bill 2012
Part 2 Rebate of pay-roll tax
s. 8
1 (2) If an eligible employer --
2 (a) was a non-group employer for the whole of the
3 2012/13 assessment year and paid or was liable to pay
4 Australia-wide wages during the year of more than
5 $1.5 million but less than $3.0 million; or
6 (b) was a member of a particular group for the whole of the
7 year and the group paid or was liable to pay
8 Australia-wide wages during the year of more than
9 $1.5 million but less than $3.0 million,
10 the rebate for the non-group employer or the group is calculated
11 using the formula --
WAWW WWA
12
2 − 1 500 000 × 41 250 × W
AWW
13 where --
14 WAWW is the amount of Australia-wide wages paid or payable
15 by the eligible employer or the group during the year;
16 WWA is the amount of WA taxable wages paid or payable by
17 the eligible employer or the group during the year.
18 (3) If an eligible employer --
19 (a) was a non-group employer for only part of the
20 2012/13 assessment year; and
21 (b) paid or was liable to pay Australia-wide wages during
22 the period or periods, in the year, during which the
23 employer was a non-group employer of a total amount
24 that is not more than $1.5 million pro rata,
25 the rebate for the employer for the period or periods is equal to
26 the amount of pay-roll tax that the employer was liable to pay
27 for WA taxable wages paid or payable during the period or
28 periods.
page 6
Pay-roll Tax Rebate Bill 2012
Rebate of pay-roll tax Part 2
s. 8
1 (4) If an eligible employer --
2 (a) was a non-group employer for only part of the
3 2012/13 assessment year; and
4 (b) paid or was liable to pay Australia-wide wages during
5 the period or periods, in the year, during which the
6 employer was a non-group employer of a total amount
7 that is more than $1.5 million pro rata but less than
8 $3.0 million pro rata,
9 the rebate for the employer for the period or periods is
10 calculated using the formula --
WAWW × 365 WWA D
11
2 − 1 500 000 × D × 41 250 × W ×
365
AWW
12 where --
13 D is the total number of days, in the year, during which the
14 employer was a non-group employer;
15 WAWW is the total amount of Australia-wide wages paid or
16 payable by the eligible employer during the period or
17 periods;
18 WWA is the total amount of WA taxable wages paid or payable
19 by the eligible employer during the period or periods.
20 (5) If an eligible employer --
21 (a) was a member of a particular group for only part of the
22 2012/13 assessment year; and
23 (b) the group paid or was liable to pay Australia-wide
24 wages during the period, in the year, during which the
25 group existed of not more than $1.5 million pro rata,
26 the rebate for the group for the period is equal to the amount of
27 pay-roll tax that the group was liable to pay for WA taxable
28 wages paid or payable during the period.
page 7
Pay-roll Tax Rebate Bill 2012
Part 2 Rebate of pay-roll tax
s. 8
1 (6) If an eligible employer --
2 (a) was a member of a particular group for only part of the
3 2012/13 assessment year; and
4 (b) the group paid or was liable to pay Australia-wide
5 wages during the period, in the year, during which the
6 group existed of more than $1.5 million pro rata but less
7 than $3.0 million pro rata,
8 the rebate for the group for the period is calculated using the
9 formula --
WAWW × 365 WWA D
10
2 − 1 500 000 × D × 41 250 × W ×
365
AWW
11 where --
12 D is the number of days in the period;
13 WAWW is the amount of Australia-wide wages paid or payable
14 by the group during the period;
15 WWA is the amount of WA taxable wages paid or payable by
16 the group during the period.
17 (7) If, in relation to an eligible employer who was a member of a
18 particular group for a period in the 2012/13 assessment year
19 (which may be the whole of the year), a rebate is calculated for
20 the group, the employer is entitled to the same proportion of the
21 rebate as the employer's liability to pay-roll tax for WA taxable
22 wages paid or payable during the period bears to the group's
23 liability to pay-roll tax for WA taxable wages paid or payable
24 during the period, in the year, during which the group existed.
25 (8) The amounts to be used in calculating the rebate for an eligible
26 employer are to be taken from the most recent assessment of the
27 employer's or group's pay-roll tax liability for the
28 2012/13 assessment year.
29 (9) Despite anything else in this section, the rebate for an eligible
30 employer for the 2012/13 assessment year cannot exceed
31 $41 250.
page 8
Pay-roll Tax Rebate Bill 2012
Overpayment and underpayment of rebate Part 3
s. 9
1 Part 3 -- Overpayment and underpayment of rebate
2 9. Overpayment of rebate
3 (1) If the Commissioner is satisfied, whether as a result of an
4 assessment or otherwise, that --
5 (a) a rebate has been paid to a person who was not entitled
6 to a rebate; or
7 (b) a rebate has been overpaid to an eligible employer,
8 the person to whom the rebate was paid must repay the overpaid
9 amount except to the extent to which, within 30 days after the
10 day on which notice of the overpayment is issued under
11 section 13, the Commissioner credits the overpaid amount under
12 section 11(3).
13 (2) Any amount to be repaid under subsection (1) must be paid to
14 the Commissioner --
15 (a) within 30 days after the day on which notice of the
16 overpayment is issued under section 13; or
17 (b) in accordance with a tax payment arrangement.
18 (3) A reference in subsection (1) to a rebate paid, or overpaid, to a
19 person includes a reference to amounts credited under
20 section 11(2) in relation to the person.
21 10. Underpayment of rebate
22 If the Commissioner is satisfied, whether as a result of an
23 assessment or otherwise, that an eligible employer has been paid
24 less than the amount of rebate to which the employer is entitled,
25 the Commissioner must pay, or credit under section 11(2), the
26 employer with the amount of the underpayment.
page 9
Pay-roll Tax Rebate Bill 2012
Part 3 Overpayment and underpayment of rebate
s. 11
1 11. Amounts of tax and rebate may be offset against each other
2 (1) In this section --
3 pay-roll tax liability means --
4 (a) a primary liability for pay-roll tax; and
5 (b) a liability to pay another amount under a taxation Act
6 (such as penalty tax, interest or costs) in connection with
7 that primary liability.
8 (2) Instead of paying a rebate, or any additional amount under
9 section 10, to an eligible employer, the Commissioner may
10 credit all or part of the rebate or amount against --
11 (a) any existing unpaid pay-roll tax liability of that
12 employer; or
13 (b) any overpaid amount of rebate to be repaid by the
14 person to the Commissioner under the Pay-roll Tax
15 Rebate Act 2010 or the Pay-roll Tax (Indigenous Wages)
16 Rebate Act 2012.
17 (3) Instead of --
18 (a) refunding pay-roll tax overpaid by a person in
19 accordance with the Taxation Administration Act 2003
20 section 54(1); or
21 (b) paying a rebate under the Pay-roll Tax Rebate Act 2010,
22 or any additional amount under section 10 of that Act; or
23 (c) paying a rebate under the Pay-roll Tax (Indigenous
24 Wages) Rebate Act 2012, or any additional amount
25 under section 11 of that Act,
26 the Commissioner may credit all or part of the refund, rebate or
27 amount against any overpaid amount (of rebate) otherwise to be
28 repaid by the person under section 9 of this Act.
page 10
Pay-roll Tax Rebate Bill 2012
Miscellaneous Part 4
s. 12
1 Part 4 -- Miscellaneous
2 12. Wages prepaid before 1 July 2013
3 If, in relation to an eligible employer, the Commissioner is
4 satisfied that --
5 (a) the employer paid wages before 1 July 2013; and
6 (b) the employer was not liable to pay the wages until on or
7 after 1 July 2013; and
8 (c) if the employer had paid the wages on or after
9 1 July 2013, the amount of rebate otherwise payable to
10 the employer would be reduced,
11 the amount of rebate payable to the employer must be calculated
12 as if the wages were paid on 1 July 2013.
13 13. Notices about rebate
14 (1) The Commissioner must give a notice to a person --
15 (a) if a rebate is to be paid to the person; or
16 (b) if satisfied that an overpayment or underpayment of
17 rebate has been made to the person.
18 (2) The notice must --
19 (a) be in a form approved by the Commissioner; and
20 (b) state the amount of the rebate, overpayment or
21 underpayment; and
22 (c) if an amount is to be repaid by the person under
23 section 9(1) -- indicate the due date for payment of the
24 amount and state the amount to be repaid; and
25 (d) give details of any credit made under section 11.
26 14. Regulations
27 The Governor may make regulations prescribing all matters that
28 are required or permitted by this Act to be prescribed, or are
page 11
Pay-roll Tax Rebate Bill 2012
Part 4 Miscellaneous
s. 14
1 necessary or convenient to be prescribed, for giving effect to
2 this Act, including --
3 (a) the calculation of a rebate;
4 (b) records to be kept in relation to the entitlement to a
5 rebate;
6 (c) notification to be given regarding the rebate to eligible
7 employers or other persons.
page 12
Pay-roll Tax Rebate Bill 2012
Defined Terms
Defined Terms
[This is a list of terms defined and the provisions where they are defined.
The list is not part of the law.]
Defined Term Provision(s)
2012/13 assessment year.................................................................................. 3(2)
Australia-wide wages....................................................................................... 3(2)
eligible employer ............................................................................................. 3(2)
pay-roll tax liability ....................................................................................... 11(1)
WA indigenous wages ..................................................................................... 3(2)
WA taxable wages ........................................................................................... 3(2)
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