Pay-roll Tax Relief (COVID-19 Response) Regulations 2020 (WA)

Western Australia Pay-roll Tax Relief (COVID-19 Response) Act 2020 Pay-roll Tax Relief (COVID-19 Response) Regulations 2020 Western Australia Pay-roll Tax Relief (COVID-19 Response) Regulations 2020 Contents 1. Citation 1 2. Commencement 1 3. Terms used 1 4. Emergency period: jobkeeper (extended) subsidised exempt wages 2 5. Exempt wages: jobkeeper (extended) subsidised exempt wages 2 6. Emergency period: apprenticeship commencements subsidised exempt wages 2 7. Exempt wages: apprenticeship commencements subsidised exempt wages 3 Notes Compilation table 4 Defined terms Pay‑roll Tax Relief (COVID‑19 Response) Act 2020 Pay‑roll Tax Relief (COVID‑19 Response) Regulations 2020

1. Citation These regulations are the Pay‑roll Tax Relief (COVID‑19 Response) Regulations 2020.

2. Commencement These regulations come into operation as follows — (a) regulations 1 and 2 — on the day on which these regulations are published in the Gazette; (b) the rest of the regulations — on the day after that day.

3. Terms used In these regulations — apprenticeship commencements subsidised exempt wages — (a) means wages paid or payable by an employer that are subsidised by an apprenticeship commencements wage subsidy; but (b) does not include any part of wages paid or payable by an employer that are not subsidised by an apprenticeship commencements wage subsidy; apprenticeship commencements wage subsidy means a payment that — (a) is payable by the Commonwealth for the purpose of encouraging employers to engage new apprentices or trainees; and (b) is known as the Boosting Apprenticeship Commencements wage subsidy; jobkeeper (extended) subsidised exempt wages — (a) means wages paid or payable by an employer, for the period commencing on 28 September 2020 and ending on 28 March 2021, that are subsidised by the jobkeeper payment; but (b) does not include any part of wages paid or payable by an employer that are not subsidised by the jobkeeper payment. [Regulation 3 inserted: SL 2020/245 r. 4.]