Western Australian Numbered Acts

PAY-ROLL TAX REBATE ACT 2012 (NO. 26 OF 2012) - SECT 6

6 .         Rebate for the 2012/13 assessment year

        (1)         An eligible employer is entitled to a rebate of pay-roll tax for the 2012/13 assessment year.

        (2)         The rebate for the year is calculated in accordance with section 8.

        (3)         Subject to section 11(2), the rebate to which an eligible employer is entitled is to be paid by the Commissioner to the eligible employer.