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


TAXATION LEGISLATION AMENDMENT BILL 2015

                    Western Australia


Taxation Legislation Amendment Bill 2015

                        Contents

      Part 1 -- Preliminary
1.    Short title                                              2
2.    Commencement                                             2
      Part 2 -- Duties Act 2008 amended
3.    Act amended                                              3
4.    Sections 122 and 123 replaced                            3
      122.     Relevant superannuation transactions for
               consideration                              3
      123.     Subsequent liability in certain
               circumstances                              4
5.    Section 126 amended                                      5
      Part 3 -- Land Tax Assessment
           Act 2002 amended
6.    Act amended                                              6
7.    Section 14 amended                                       6
8.    Section 43A amended                                      6
9.    Section 45A amended                                      6
10.   Section 45B replaced                                     7
      45B.     Effect of determination under s. 45A       7
11.   Glossary amended                                         8
      Part 4 -- Pay-roll Tax Assessment
           Act 2002 amended
12.   Act amended                                              9
13.   Section 8 amended                                        9
14.   Sections 10 to 14 replaced                               9
      10.      Annual tax liability: local non-group
               employers                                  9




                         127--1B                               page i
Taxation Legislation Amendment Bill 2015



Contents



              11A.     Apportioned threshold amounts for s. 10:
                       local non-group employers                    12
              11.      Tax payable with returns: local non-group
                       employer                                     13
              12.      Apportioned threshold amounts for s. 11:
                       local non-group employers                    14
              13.      Annual tax liability: interstate non-group
                       employers                                    15
              14.      Apportioned threshold amounts for s. 13:
                       interstate non-group employers               18
      15.     Section 17 amended                                         19
      16.     Section 18 replaced                                        23
              18.      Apportioned threshold amounts for s. 17:
                       groups                                       23
      17.     Section 22A deleted                                        24
      18.     Schedule 1 amended                                         24
              Division 5 -- Provisions for the Taxation Legislation
                     Amendment Act 2015 Part 4
              14.       Changes relating to tax thresholds do not
                        apply to assessment years commencing
                        before 1 July 2015                         24
      19.     Glossary amended                                           24




page ii
                           Western Australia


                     LEGISLATIVE ASSEMBLY


    Taxation Legislation Amendment Bill 2015

                               A Bill for


An Act to amend the following Acts --
•  the Duties Act 2008;
•  the Land Tax Assessment Act 2002;
•  the Pay-roll Tax Assessment Act 2002.



The Parliament of Western Australia enacts as follows:




                                                         page 1
     Taxation Legislation Amendment Bill 2015
     Part 1          Preliminary

     s. 1



1                           Part 1 -- Preliminary
2    1.       Short title
3             This is the Taxation Legislation Amendment Act 2015.

4    2.       Commencement
5             This Act comes into operation as follows --
6              (a) Part 1 -- on the day on which this Act receives the
7                    Royal Assent (assent day);
8              (b) Part 4 --
9                       (i) comes into operation on 1 July 2015 if assent day
10                          is not later than that day; or
11                     (ii) is deemed to have come into operation on
12                          1 July 2015 if assent day is later than that day;
13             (c) the rest of the Act -- on the day after assent day.




     page 2
                                    Taxation Legislation Amendment Bill 2015
                                      Duties Act 2008 amended         Part 2

                                                                                s. 3



1                 Part 2 -- Duties Act 2008 amended
2    3.     Act amended
3           This Part amends the Duties Act 2008.

4    4.     Sections 122 and 123 replaced
5           Delete sections 122 and 123 and insert:
6


7         122.    Relevant superannuation transactions for
8                 consideration
9           (1)   Nominal duty is chargeable on a relevant
10                superannuation transaction if there is, or will be,
11                consideration for the transaction.
12          (2)   A reference in this section to a relevant superannuation
13                transaction is to a transfer of, or an agreement for the
14                transfer of, dutiable property by a person (the
15                transferor) to a trustee, or a custodian of a trustee, of a
16                superannuation fund that meets the following criteria
17                (an approved superannuation fund) --
18                  (a) either of the following apply to the
19                        superannuation fund --
20                           (i) only the transferor can be a member of
21                                the superannuation fund;
22                          (ii) property can only be held in the
23                                superannuation fund specifically for the
24                                transferor and cannot be pooled with the
25                                contributions or other assets of another
26                                member and no other member can
27                                obtain an interest in the property;
28                  (b) property can only be held in the superannuation
29                        fund to be provided to the transferor as a
30                        retirement benefit.



                                                                         page 3
     Taxation Legislation Amendment Bill 2015
     Part 2          Duties Act 2008 amended

     s. 4



1             (3)   In subsection (2)(a)(ii) and (b) --
2                   property --
3                     (a) means --
4                             (i) dutiable property the subject of a
5                                  relevant superannuation transaction; or
6                            (ii) if such dutiable property is sold so that
7                                  the proceeds can be provided to the
8                                  transferor as a retirement benefit, those
9                                  proceeds;
10                         and
11                    (b) includes any net income from property referred
12                         to in paragraph (a), including income retained
13                         by a trustee of a superannuation fund while
14                         legal ownership of the property is held by a
15                         custodian of a trustee of the fund.
16            (4)   An application for assessment or reassessment under
17                  this section must be made in the approved form.

18          123.    Subsequent liability in certain circumstances
19            (1)   A reference in this section to a subsequent event in
20                  relation to a superannuation fund is to an event the
21                  effect of which is that the superannuation fund ceases
22                  to be an approved superannuation fund, as defined in
23                  section 122(2).
24            (2)   Subsection (3) applies if, after a transaction is duty
25                  endorsed under section 122, a subsequent event takes
26                  place in relation to the superannuation fund while the
27                  dutiable property the subject of the transaction (the
28                  original dutiable property), or part of it, is held --
29                    (a) by a custodian of a trustee of the
30                          superannuation fund; or
31                    (b) in the superannuation fund.



     page 4
                                  Taxation Legislation Amendment Bill 2015
                                    Duties Act 2008 amended         Part 2

                                                                            s. 5



1         (3)   A subsequent event is taken to be a transfer of the
2               original dutiable property and is liable to duty
3               accordingly.
4         (4)   Not later than 2 months after the day on which a
5               subsequent event takes place a trustee, or a custodian
6               of a trustee, of the superannuation fund, as is relevant,
7               is to lodge a transfer duty statement for the event.
8               Penalty: a fine of $20 000.
9         (5)   The person liable to pay the duty is a trustee, or a
10              custodian of a trustee, of the superannuation fund, as is
11              relevant.
12


13   5.   Section 126 amended
14        In section 126(1) in the definition of relevant entity delete
15        "relation a" and insert:
16

17        relation to a
18




                                                                      page 5
     Taxation Legislation Amendment Bill 2015
     Part 3          Land Tax Assessment Act 2002 amended

     s. 6



1           Part 3 -- Land Tax Assessment Act 2002 amended
2    6.         Act amended
3               This Part amends the Land Tax Assessment Act 2002.
4    7.         Section 14 amended
5               In section 14(1):
6                 (a) in paragraph (b) delete "hectares." and insert:
7

8                      hectares; and
9

10               (b)   after paragraph (b) insert:
11

12                      (c)   the subdivision was not carried out only for the
13                            purpose of defining an area of land to be taken
14                            or resumed under an enactment relating to the
15                            compulsory acquisition of land.
16

17   8.         Section 43A amended
18              Delete section 43A(4).
19   9.         Section 45A amended
20        (1)   In section 45A(1) delete "Act." and insert:
21

22              Act on and from the creation of the interest.
23

24        (2)   In section 45A(4) delete "determination and the reasons for the
25              determination." and insert:
26

27              determination, the reasons for the determination and the effect
28              of the determination as described in section 45B.
29




     page 6
                                   Taxation Legislation Amendment Bill 2015
                       Land Tax Assessment Act 2002 amended          Part 3

                                                                            s. 10



1    10.     Section 45B replaced
2            Delete section 45B and insert:
3


4          45B.    Effect of determination under s. 45A
5            (1)   If the Commissioner makes a determination under
6                  section 45A that an interest in a lot or parcel of land is
7                  an interest that is to be disregarded for the purposes of
8                  this Act on and from the creation of the interest, then,
9                  on and from the creation of the interest --
10                   (a) the owner of the interest is to be taken not to be
11                         an owner of the lot or parcel of land for the
12                         purposes of this Act; and
13                   (b) the land is to be taken to be wholly owned by
14                         the owner of the land who does not have an
15                         interest the subject of a determination.
16           (2)   The Commissioner is to make any assessment, or
17                 reassessment, necessary to give effect to a
18                 determination.
19           (3)   However, a reassessment cannot be made for an
20                 assessment year that is 5 or more years before the
21                 assessment year during which the determination was
22                 made.
23           (4)   Subsection (3) --
24                  (a) does not affect the operation of the Taxation
25                        Administration Act 2003 section 17(2); and
26                  (b) applies despite the Taxation Administration
27                        Act 2003 section 17(4).
28




                                                                         page 7
     Taxation Legislation Amendment Bill 2015
     Part 3          Land Tax Assessment Act 2002 amended

     s. 11



1    11.      Glossary amended
2             Delete the Glossary clause 3(1)(d)(ii) and insert:
3

4                            (ii)   if not -- an occupancy permit or a building
5                                   approval certificate required under the
6                                   Strata Titles Act 1985 section 5B(2) is
7                                   granted under an application mentioned in
8                                   the Building Act 2011 section 50(1)(a)
9                                   or (b);
10




     page 8
                                        Taxation Legislation Amendment Bill 2015
                       Pay-roll Tax Assessment Act 2002 amended           Part 4

                                                                               s. 12



1     Part 4 -- Pay-roll Tax Assessment Act 2002 amended
2    12.         Act amended
3                This Part amends the Pay-roll Tax Assessment Act 2002.

4    13.         Section 8 amended
5                After section 8(2) insert:
6

7                (3)   The upper threshold amount is $7 500 000.
8                (4)   The tapering value for a financial year is to be
9                      calculated as follows --
                          AT
10
                        UT − AT
11                     where --
12                     AT     is the annual threshold amount for the year;
13                     UT     is the upper threshold amount.
14

15           Note: The heading to amended section 8 is to read:

16                     Tax thresholds and tapering value

17   14.         Sections 10 to 14 replaced
18               Delete sections 10 to 14 and insert:
19


20         10.         Annual tax liability: local non-group employers
21               (1)   If an employer is a local non-group employer for the
22                     whole of an assessment year, the amount of pay-roll
23                     tax payable by the employer for the year is --
24                       (a) if the total amount of WA taxable wages paid
25                             or payable by the employer during the year is


                                                                             page 9
     Taxation Legislation Amendment Bill 2015
     Part 4          Pay-roll Tax Assessment Act 2002 amended

     s. 14



1                           less than or equal to the annual threshold
2                           amount for the year -- nil;
3                     (b)   if the total amount of WA taxable wages paid
4                           or payable by the employer during the year is
5                           equal to or greater than the upper threshold
6                           amount -- the amount calculated by applying
7                           the pay-roll tax rate to the total amount of WA
8                           taxable wages paid or payable by the employer
9                           during the year;
10                    (c)   otherwise -- the amount calculated by applying
11                          the pay-roll tax rate to the amount equal to the
12                          difference between --
13                             (i) the total amount of WA taxable wages
14                                   paid or payable by the employer during
15                                   the year; and
16                            (ii) the deductable amount for the employer
17                                   for the year calculated in accordance
18                                   with subsection (2).
19             (2)   For the purposes of subsection (1)(c)(ii), the deductable
20                   amount for the employer for the year is to be calculated
21                   as follows --
22                   AT − [(W − AT) × TV]
23                   where --
24                   AT     is the annual threshold amount for the year;
25                   TV     is the tapering value for the year;
26                   W      is the total amount of WA taxable wages paid or
27                          payable by the employer during the year.




     page 10
                            Taxation Legislation Amendment Bill 2015
           Pay-roll Tax Assessment Act 2002 amended           Part 4

                                                                  s. 14



1    (3)   If an employer is a local non-group employer for only
2          part of an assessment year (the part-year), the amount
3          of pay-roll tax payable by the employer for the
4          part-year is --
5            (a) if the total amount of WA taxable wages paid
6                  or payable by the employer during the part-year
7                  is less than or equal to the apportioned annual
8                  threshold amount for the part-year -- nil;
9            (b) if the total amount of WA taxable wages paid
10                 or payable by the employer during the part-year
11                 is equal to or greater than the apportioned upper
12                 threshold amount for the part-year -- the
13                 amount calculated by applying the pay-roll tax
14                 rate to the total amount of WA taxable wages
15                 paid or payable by the employer during the
16                 part-year;
17           (c) otherwise -- the amount calculated by applying
18                 the pay-roll tax rate to the amount equal to the
19                 difference between --
20                    (i) the total amount of WA taxable wages
21                          paid or payable by the employer during
22                          the part-year; and
23                   (ii) the deductable amount for the employer
24                          for the part-year calculated in
25                          accordance with subsection (4).
26   (4)   For the purposes of subsection (3)(c)(ii), the deductable
27         amount for the employer for the part-year is to be
28         calculated as follows --
29         AAT − [(W − AAT) × TV ]
30         where --
31         AAT is the apportioned annual threshold amount for
32             the part-year;
33         TV     is the tapering value for the year;

                                                               page 11
     Taxation Legislation Amendment Bill 2015
     Part 4          Pay-roll Tax Assessment Act 2002 amended

     s. 14



1                    W      is the total amount of WA taxable wages paid or
2                           payable by the employer during the part-year.
3              (5)   The apportioned annual threshold amount for part of an
4                    assessment year is calculated in accordance with
5                    section 11A(1).
6              (6)   The apportioned upper threshold amount for part of an
7                    assessment year is calculated in accordance with
8                    section 11A(2).

9            11A.    Apportioned threshold amounts for s. 10: local
10                   non-group employers
11             (1)   For the purposes of section 10, the apportioned annual
12                   threshold amount for part of an assessment year is to be
13                   calculated as follows --

                          ⎛P⎞
14                   AT × ⎜ ⎟
                          ⎝Y 
15                   where --
16                   AT     is the annual threshold amount for the year;
17                   P      is the number of days in that part of the year;
18                   Y      is the number of days in the year.
19             (2)   For the purposes of section 10(3), the apportioned
20                   upper threshold amount for part of an assessment year
21                   is to be calculated as follows --

                          ⎛P⎞
22                   UT × ⎜ ⎟
                          ⎝Y 
23                   where --
24                   UT     is the upper threshold amount;
25                   P      is the number of days in that part of the year;


     page 12
                                  Taxation Legislation Amendment Bill 2015
                 Pay-roll Tax Assessment Act 2002 amended           Part 4

                                                                       s. 14



1                Y      is the number of days in the year.

2    11.         Tax payable with returns: local non-group
3                employer
4          (1)   The amount of pay-roll tax payable by a local
5                non-group employer for a progressive return period or
6                for part of a progressive return period in an assessment
7                year (the period or part-period) is --
8                  (a) if the total amount of WA taxable wages paid
9                        or payable by the employer during the period or
10                       part-period is less than or equal to the
11                       apportioned threshold amount for the period or
12                       part-period -- nil;
13                 (b) if the total amount of WA taxable wages paid
14                       or payable by the employer during the period or
15                       part-period is equal to or greater than the
16                       apportioned upper threshold amount for the
17                       period or part-period -- the amount calculated
18                       by applying the pay-roll tax rate to the total
19                       amount of WA taxable wages paid or payable
20                       by the employer during the period or
21                       part-period;
22                 (c) otherwise -- the amount calculated by applying
23                       the pay-roll tax rate to the amount equal to the
24                       difference between --
25                          (i) the total amount of WA taxable wages
26                               paid or payable by the employer during
27                               the period or part-period; and
28                         (ii) the deductable amount for the employer
29                               for the period or part-period calculated
30                               in accordance with subsection (2).




                                                                    page 13
     Taxation Legislation Amendment Bill 2015
     Part 4          Pay-roll Tax Assessment Act 2002 amended

     s. 14



1                  (2)   For the purposes of subsection (1)(c)(ii), the deductable
2                        amount for the employer for the period or part-period is
3                        to be calculated as follows --
4                        AT − [(W − AT) × TV]
5                        where --
6                        AT     is the apportioned threshold amount for the
7                               period or part-period;
8                        TV     is the tapering value for the year;
9                        W      is the total amount of WA taxable wages paid or
10                              payable by the employer during the period or
11                              part-period.
12                 (3)   The apportioned threshold amount for a progressive
13                       return period or part of a progressive return period is
14                       calculated in accordance with section 12(1).
15                 (4)   The apportioned upper threshold amount for a
16                       progressive return period or part of a progressive return
17                       period is calculated in accordance with section 12(2).

18           12.         Apportioned threshold amounts for s. 11: local
19                       non-group employers
20                 (1)   For the purposes of section 11, the apportioned
21                       threshold amount for a progressive return period or part
22                       of a progressive return period is to be calculated as
23                       follows --

                                  ⎛D⎞
24                       N × MT × ⎜ ⎟
                                  ⎝P 
25                       where --
26                       N      is the number of months in the progressive
27                              return period;
28                       MT     is the monthly threshold amount for the year;

     page 14
                                  Taxation Legislation Amendment Bill 2015
                 Pay-roll Tax Assessment Act 2002 amended           Part 4

                                                                            s. 14



1                D      is the number of days in the progressive return
2                       period, or part of the progressive return period,
3                       during which WA taxable wages were paid or
4                       payable by the employer;
5                P      is the number of days in the progressive return
6                       period.
7          (2)   For the purposes of section 11, the apportioned upper
8                threshold amount for a progressive return period or part
9                of a progressive return period is to be calculated as
10               follows --

                   ⎛ UT ⎞ ⎛ D ⎞
11               N×⎜    ⎟×⎜ ⎟
                   ⎝ 12   ⎝ P  
12               where --
13               N      is the number of months in the progressive
14                      return period;
15               UT     is the upper threshold amount;
16               D      is the number of days in the progressive return
17                      period, or part of the progressive return period,
18                      during which WA taxable wages were paid or
19                      payable by the employer;
20               P      is the number of days in the progressive return
21                      period.

22   13.         Annual tax liability: interstate non-group employers
23         (1)   In this section --
24               Australian taxable wages means WA taxable wages
25               and interstate taxable wages.




                                                                     page 15
     Taxation Legislation Amendment Bill 2015
     Part 4          Pay-roll Tax Assessment Act 2002 amended

     s. 14



1              (2)   If an employer is an interstate non-group employer for
2                    the whole of an assessment year, the amount of
3                    pay-roll tax payable by the employer for the year is --
4                      (a) if the total amount of Australian taxable wages
5                            paid or payable by the employer during the year
6                            is less than or equal to the annual threshold
7                            amount for the year -- nil;
8                      (b) if the total amount of Australian taxable wages
9                            paid or payable by the employer during the year
10                           is equal to or greater than the upper threshold
11                           amount -- the amount calculated by applying
12                           the pay-roll tax rate to the total amount of WA
13                           taxable wages paid or payable by the employer
14                           during the year;
15                     (c) otherwise -- the amount calculated by applying
16                           the pay-roll tax rate to the amount equal to the
17                           difference between --
18                              (i) the total amount of WA taxable wages
19                                    paid or payable by the employer during
20                                    the year; and
21                             (ii) the deductable amount for the employer
22                                    for the year calculated in accordance
23                                    with subsection (3).
24             (3)   For the purposes of subsection (2)(c)(ii), the deductable
25                   amount for the employer for the year is to be calculated
26                   as follows --
                                                   W ⎞
27                   (AT − [(TW − AT)× TV])× ⎛⎜      ⎟
                                                ⎝ TW  
28                   where --
29                   AT     is the annual threshold amount for the year;




     page 16
                            Taxation Legislation Amendment Bill 2015
           Pay-roll Tax Assessment Act 2002 amended           Part 4

                                                                    s. 14



1          TW     is the total amount of Australian taxable wages
2                 paid or payable by the employer during the
3                 year;
4          TV     is the tapering value for the year;
5          W      is the total amount of WA taxable wages paid or
6                 payable by the employer during the year.
7    (4)   If an employer is an interstate non-group employer for
8          only part of an assessment year (the part-year), the
9          amount of pay-roll tax payable by the employer for the
10         part-year is --
11           (a) if the total amount of Australian taxable wages
12                 paid or payable by the employer during the
13                 part-year is less than or equal to the
14                 apportioned annual threshold amount for the
15                 part-year -- nil;
16           (b) if the total amount of Australian taxable wages
17                 paid or payable by the employer during the
18                 part-year is equal to or greater than the
19                 apportioned upper threshold amount for the
20                 part-year -- the amount calculated by applying
21                 the pay-roll tax rate to the total amount of WA
22                 taxable wages paid or payable by the employer
23                 during the part-year;
24           (c) otherwise -- the amount calculated by applying
25                 the pay-roll tax rate to the amount equal to the
26                 difference between --
27                    (i) the total amount of WA taxable wages
28                         paid or payable by the employer during
29                         the part-year; and
30                   (ii) the deductable amount for the employer
31                         for the part-year calculated in
32                         accordance with subsection (5).




                                                              page 17
     Taxation Legislation Amendment Bill 2015
     Part 4          Pay-roll Tax Assessment Act 2002 amended

     s. 14



1                  (5)   For the purposes of subsection (4)(c)(ii), the deductable
2                        amount for the employer for the part-year is to be
3                        calculated as follows --
                                                           W ⎞
4                        (AAT − [(TW − AAT) × TV])× ⎛⎜       ⎟
                                                        ⎝ TW  
5                        where --
6                        AAT is the apportioned annual threshold amount for
7                            the part-year;
8                        TW     is the total amount of Australian taxable wages
9                               paid or payable by the employer during the
10                              part-year;
11                       TV     is the tapering value for the year;
12                       W      is the total amount of WA taxable wages paid or
13                              payable by the employer during the part-year.
14                 (6)   The apportioned annual threshold amount for part of an
15                       assessment year is calculated in accordance with
16                       section 14(1).
17                 (7)   The apportioned upper threshold amount for part of an
18                       assessment year is calculated in accordance with
19                       section 14(2).

20           14.         Apportioned threshold amounts for s. 13: interstate
21                       non-group employers
22                 (1)   For the purposes of section 13, the apportioned annual
23                       threshold amount for part of an assessment year is to be
24                       calculated as follows --

                              ⎛P⎞
25                       AT × ⎜ ⎟
                              ⎝Y 




     page 18
                                         Taxation Legislation Amendment Bill 2015
                        Pay-roll Tax Assessment Act 2002 amended           Part 4

                                                                                 s. 15



1                       where --
2                       AT     is the annual threshold amount for the year;
3                       P      is the number of days in that part of the year;
4                       Y      is the number of days in the year.
5                 (2)   For the purposes of section 13, the apportioned upper
6                       threshold amount for part of an assessment year is to be
7                       calculated as follows --

                             ⎛P⎞
8                       UT × ⎜ ⎟
                             ⎝Y 
9                       where --
10                      UT     is the upper threshold amount;
11                      P      is the number of days in that part of the year;
12                      Y      is the number of days in the year.
13


14   15.          Section 17 amended
15         (1)    Before section 17(1) insert:
16

17               (1A)   In this section --
18                      Australian taxable wages means WA taxable wages
19                      and interstate taxable wages.
20

21         (2)    In section 17(1) delete "WA taxable wages or interstate taxable
22                wages" (each occurrence) and insert:
23

24                Australian taxable wages
25




                                                                              page 19
     Taxation Legislation Amendment Bill 2015
     Part 4          Pay-roll Tax Assessment Act 2002 amended

     s. 15



1       (3)    Delete section 17(2) and insert:
2

3              (2)   The amount of pay-roll tax payable by the group for
4                    the assessment year is --
5                      (a) if the total amount of Australian taxable wages
6                            paid or payable by the group members during
7                            the year is less than or equal to the annual
8                            threshold amount for the year -- nil;
9                      (b) if the total amount of Australian taxable wages
10                           paid or payable by the group members during
11                           the year is equal to or greater than the upper
12                           threshold amount -- the amount calculated by
13                           applying the pay-roll tax rate to the total
14                           amount of WA taxable wages paid or payable
15                           by the group members during the year;
16                     (c) otherwise -- the amount calculated by applying
17                           the pay-roll tax rate to the amount equal to the
18                           difference between --
19                              (i) the total amount of WA taxable wages
20                                   paid or payable by the group members
21                                   during the year; and
22                             (ii) the deductable amount for the group for
23                                   the year calculated in accordance with
24                                   subsection (3A).
25            (3A)   For the purposes of subsection (2)(c)(ii), the deductable
26                   amount for the group for the year is to be calculated as
27                   follows --
                                                     W ⎞
28                   (AT − [(TW − AT)× TV])× ⎛⎜        ⎟
                                                  ⎝ TW  
29                   where --
30                   AT     is the annual threshold amount for the year;



     page 20
                                   Taxation Legislation Amendment Bill 2015
                  Pay-roll Tax Assessment Act 2002 amended           Part 4

                                                                          s. 15



1                 TW    is the total amount of Australian taxable wages
2                       paid or payable by the group members during
3                       the year;
4                 TV    is the tapering value for the year;
5                 W     is the total amount of WA taxable wages paid or
6                       payable by the group members during the year.
7

8    (4)   In section 17(3):
9            (a) in paragraph (a) after "assessment year" (1st occurrence)
10                 insert:
11

12                 (the part-year)
13

14          (b)    delete "WA taxable wages or interstate taxable wages"
15                 (each occurrence) and insert:
16

17                 Australian taxable wages
18

19   (5)   Delete section 17(4) and insert:
20

21         (4)    The amount of pay-roll tax payable by the group for
22                the assessment year is --
23                  (a) if the total amount of Australian taxable wages
24                        paid or payable by the group members during
25                        the part-year is less than or equal to the
26                        apportioned annual threshold amount for the
27                        part-year -- nil;
28                  (b) if the total amount of Australian taxable wages
29                        paid or payable by the group members during
30                        the part-year is equal to or greater than the
31                        apportioned upper threshold amount for the
32                        part-year -- the amount calculated by applying


                                                                   page 21
     Taxation Legislation Amendment Bill 2015
     Part 4          Pay-roll Tax Assessment Act 2002 amended

     s. 15



1                            the pay-roll tax rate to the total amount of WA
2                            taxable wages paid or payable by the group
3                            members during the part-year;
4                      (c)   otherwise -- the amount calculated by applying
5                            the pay-roll tax rate to the amount equal to the
6                            difference between --
7                               (i) the total amount of WA taxable wages
8                                    paid or payable by the group members
9                                    during the part-year; and
10                             (ii) the deductable amount for the group for
11                                   the part-year calculated in accordance
12                                   with subsection (5).
13             (5)   For the purposes of subsection (4)(c)(ii), the deductable
14                   amount for the group for the part-year is to be
15                   calculated as follows --
                                                        W ⎞
16                   (AAT − [(TW − AAT) × TV])× ⎛⎜        ⎟
                                                     ⎝ TW  
17                   where --
18                   AAT is the apportioned annual threshold amount for
19                       the part-year;
20                   TW      is the total amount of Australian taxable wages
21                           paid or payable by the group members during
22                           the part-year;
23                   TV      is the tapering value for the year;
24                   W       is the total amount of WA taxable wages paid or
25                           payable by the group members during the
26                           part-year.
27             (6)   The apportioned annual threshold amount for part of an
28                   assessment year is calculated in accordance with
29                   section 18(1).



     page 22
                                        Taxation Legislation Amendment Bill 2015
                       Pay-roll Tax Assessment Act 2002 amended           Part 4

                                                                                s. 16



1                (7)   The apportioned upper threshold amount for part of an
2                      assessment year is calculated in accordance with
3                      section 18(2).
4


5    16.         Section 18 replaced
6                Delete section 18 and insert:
7


8          18.         Apportioned threshold amounts for s. 17: groups
9                (1)   For the purposes of section 17, the apportioned annual
10                     threshold amount for part of an assessment year is to be
11                     calculated as follows --

                            ⎛P⎞
12                     AT × ⎜ ⎟
                            ⎝Y 
13                     where --
14                     AT     is the annual threshold amount for the year;
15                     P      is the number of days in that part of the year;
16                     Y      is the number of days in the year.
17               (2)   For the purposes of section 17, the apportioned upper
18                     threshold amount for part of an assessment year is to be
19                     calculated as follows --

                            ⎛P⎞
20                     UT × ⎜ ⎟
                            ⎝Y 
21                     where --
22                     UT     is the upper threshold amount;
23                     P      is the number of days in that part of the year;
24                     Y      is the number of days in the year.
25



                                                                             page 23
     Taxation Legislation Amendment Bill 2015
     Part 4          Pay-roll Tax Assessment Act 2002 amended

     s. 17



1    17.           Section 22A deleted
2                  Delete section 22A.

3    18.           Schedule 1 amended
4                  At the end of Schedule 1 insert:
5


6                   Division 5 -- Provisions for the Taxation Legislation
7                               Amendment Act 2015 Part 4

8            14.         Changes relating to tax thresholds do not apply to
9                        assessment years commencing before 1 July 2015
10                       This Act has effect in relation to an assessment year that
11                       commenced before 1 July 2015 as if the amendments in the
12                       Taxation Legislation Amendment Act 2015 Part 4 had not
13                       come into operation.
14


15   19.           Glossary amended
16         (1)     In the Glossary clause 1 delete the definition of apportioned
17                 threshold amount.
18         (2)     In the Glossary clause 1 insert in alphabetical order:
19

20                       tapering value, for a year, means the tapering value for the
21                       year calculated in accordance with section 8(4);
22                       upper threshold amount means the amount fixed under
23                       section 8(3);
24


25




 


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