Pay-roll Tax Act 2002 (WA)

Western Australia Pay-roll Tax Act 2002 Western Australia Pay-roll Tax Act 2002 Contents Part 1 — Preliminary 1. Short title 2 2. Commencement 2 3. Relationship with other Acts 2 4. Meaning of terms 2 Part 2 — Imposition of pay-roll tax 5. Imposition of pay-roll tax 3 Part 3 — Rates of pay-roll tax for period from 1 July 2018 to 30 June 2023 Division 1 — Rates for local non-group employers 6. Rates for whole or part of assessment year 4 7. Rates for progressive return period or part of period 5 Division 2 — Rates for interstate non-group employers 8. Rates for whole or part of assessment year 7 9. Rates for progressive return period 9 Division 3 — Rates for group employers 10. Rates for whole or part of assessment year 9 11. Rates for progressive return period 12 Notes Compilation table 13 Defined terms Western Australia Pay-roll Tax Act 2002 An Act to impose pay‑roll tax.

Part 1 — Preliminary [Heading inserted: No. 19 of 2017 s. 4.]

1. Short title This Act may be cited as the Pay-roll Tax Act 2002.

2. Commencement This Act comes into operation on the day on which the Taxation Administration Act 2003 comes into operation.

3. Relationship with other Acts The Pay‑roll Tax Assessment Act 2002 and the Taxation Administration Act 2003 are to be read with this Act as if they formed a single Act.

4. Meaning of terms The Glossaries at the ends of the Pay‑roll Tax Assessment Act 2002 and the Taxation Administration Act 2003 define or affect the meaning of some of the words and expressions used in this Act and also affect the operation of other provisions. [4A. 1M Modification, to insert section 4A, to have effect under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7, see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 26 and endnote 1M.] [4A. 1MC Modification, to insert section 4A, to have effect under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8, see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007 cl. 27 and endnote 1MC.]