Western Australian Numbered Acts

PAY-ROLL TAX REBATE ACT 2012 (NO. 26 OF 2012)

TABLE OF PROVISIONS

           Long Title
           Preamble

   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  
           
[Assented to 3 September 2012]