Western Australian Current Acts

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PAY-ROLL TAX REBATE ACT 2012


TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title
            
   2.      Commencement
            
   3.      Terms used
            
   4.      Pro rata amounts
            
   5.      Relationship with Taxation Administration Act 2003 and Pay-roll Tax Assessment Act 2002

   PART 2 -- Rebate of pay-roll tax  

   6.      Rebate for the 2012/13 assessment year
            
   7.      Eligible employer
            
   8.      Calculation of the rebate

   PART 3 -- Overpayment and underpayment of rebate  

   9.      Overpayment of rebate
            
   10.     Underpayment of rebate
            
   11.     Amounts of tax and rebate may be offset against each other

   PART 4 -- Miscellaneous  

   12.     Wages prepaid before 1 July 2013
            
   13.     Notices about rebate
            
   14.     Regulations
           Compilation table


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