Pay-roll Tax (Indigenous Wages) Rebate Act 2012 (WA)

Western Australia Pay-roll Tax (Indigenous Wages) Rebate Act 2012 Western Australia Pay-roll Tax (Indigenous Wages) 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 on WA indigenous wages 6. Rebate of pay‑roll tax on WA indigenous wages 5 7. Eligible employer 5 8. Eligible employee 7 9. Calculation of rebate 7 Part 3 — Overpayment and underpayment of rebate 10. Overpayment of rebate 9 11. Underpayment of rebate 9 12. Amounts of tax and rebate may be offset against each other 9 Part 4 — Miscellaneous 13. Prescription of indigenous wages subsidy 11 14. Wages prepaid before 1 July in an assessment year 11 15. Notices about rebate 11 16. Regulations 12 Notes Compilation table 13 Western Australia Pay‑roll Tax (Indigenous Wages) Rebate Act 2012 An Act to provide a rebate on pay‑roll tax paid on wages paid to certain indigenous persons, and for related matters. The Parliament of Western Australia enacts as follows:

Part 1 — Preliminary

1. Short title This is the Pay‑roll Tax (Indigenous Wages) 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 — Australia‑wide wages means WA taxable wages and interstate taxable wages; eligible employee has the meaning given in section 8; eligible employer, for an assessment year, has the meaning given in section 7; indigenous wages subsidy means — (a) a wages subsidy provided by the Commonwealth to employers who employ indigenous persons, under the scheme known as the Indigenous Employment Program; or (b) a wages subsidy, provided by the Commonwealth (directly or indirectly) to employers who employ indigenous persons, that is prescribed for the purposes of this definition; WA indigenous wages means WA taxable wages paid or payable to or in relation to an eligible employee of an eligible employer. (3) In this Act, a reference to a period in an assessment year includes a reference to the whole of the year unless the contrary intention appears.