Western Australian Numbered Acts

PAY-ROLL TAX REBATE ACT 2012 (NO. 26 OF 2012) - SECT 14

14 .         Regulations

                The Governor may make regulations prescribing all matters that are required or permitted by this Act to be prescribed, or are necessary or convenient to be prescribed, for giving effect to this Act, including —

            (a)         the calculation of a rebate;

            (b)         records to be kept in relation to the entitlement to a rebate;

            (c)         notification to be given regarding the rebate to eligible employers or other persons.

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)