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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