Pay-roll Tax Rebate Act 2012 (WA)

Western Australia Pay-roll Tax Rebate Act 2012 Western Australia Pay-roll Tax Rebate Act 2012 Contents Part 1 — Preliminary 1. Short title 2 2. Commencement 2 3. Terms used 2 4. Pro rata amounts 3 5. Relationship with Taxation Administration Act 2003 and Pay‑roll Tax Assessment Act 2002 3 Part 2 — Rebate of pay‑roll tax 6. Rebate for the 2012/13 assessment year 4 7. Eligible employer 4 8. Calculation of the rebate 5 Part 3 — Overpayment and underpayment of rebate 9. Overpayment of rebate 9 10. Underpayment of rebate 9 11. Amounts of tax and rebate may be offset against each other 10 Part 4 — Miscellaneous 12. Wages prepaid before 1 July 2013 11 13. Notices about rebate 11 14. Regulations 11 Notes Compilation table 13 Western Australia Pay‑roll Tax Rebate Act 2012 An Act to provide a rebate on pay‑roll tax for the 2012/13 assessment year and for related matters. The Parliament of Western Australia enacts as follows:

Part 1 — Preliminary

1. Short title This is the Pay‑roll Tax Rebate Act 2012 1.

2. Commencement This Act comes into operation as follows — (a) Part 1 other than sections 3, 4 and 5 — on the day on which this Act receives the Royal Assent; (b) the rest of the Act — on the day after that day.

3. Terms used (1) If a term is given a meaning in the Pay‑roll Tax Assessment Act 2002 or the Taxation Administration Act 2003, it has the same meaning in this Act unless the contrary intention appears. (2) In this Act — 2012/13 assessment year means the assessment year commencing on 1 July 2012; Australia‑wide wages means WA taxable wages and interstate taxable wages; eligible employer has the meaning given in section 7; WA indigenous wages has the meaning given in the Pay‑roll Tax (Indigenous Wages) Rebate Act 2012 section 3(2); WA taxable wages means WA taxable wages that are not also WA indigenous wages in respect of which a rebate is payable under the Pay‑roll Tax (Indigenous Wages) Rebate Act 2012.