Western Australian Numbered Acts Western Australian Numbered Acts (1) An employer is an
eligible employer if —
(a) the
employer was registered during the whole or part of the
2012/13 assessment year; and
(b) the
employer meets the threshold requirement in subsection (2); and
(c) the
employer, and the DGE of each group of which the employer was a member during
the year, have lodged all returns for the year by 31 December 2013.
(2) To meet the
threshold requirement for the purposes of subsection (1)(b), the employer
must satisfy at least one of the following —
(a) if
the employer was a non-group employer for the whole of the year —
the employer paid or was liable to pay Australia-wide wages during the year of
less than $3.0 million;
(b) if
the employer was a non-group employer for only part of the year —
the employer paid or was liable to pay Australia-wide wages during the period
or periods, in the year, during which the employer was a non-group employer of
less than $3.0 million pro rata;
(c) if
the employer was a member of a particular group for the whole of the
year — the group paid or was liable to pay Australia-wide wages
during the year of less than $3.0 million;
(d) if
the employer was a member of a particular group for only part of the
year — the group paid or was liable to pay Australia-wide wages
during the period, in the year, during which the group existed of less than
$3.0 million pro rata.
(3) For the purposes
of subsection (1)(a), an employer is to be taken to have been registered
during a month in the 2012/13 assessment year if —
(a)
under the Pay-roll Tax Assessment Act 2002 section 24(1) or (2),
the employer was required to apply for registration on the basis of the wages
that the employer paid or was liable to pay during the month; and
(b) the
employer has made an application for registration under section 24 of
that Act.