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This is a Bill, not an Act. For current law, see the Acts databases.


PAY-ROLL TAX ASSESSMENT AMENDMENT (DEBT AND DEFICIT REMEDIATION) BILL 2017

                        Western Australia


Pay-roll Tax Assessment Amendment (Debt and
         Deficit Remediation) Bill 2017

                            Contents

   1.    Short title                                              2
   2.    Commencement                                             2
   3.    Act amended                                              2
   4.    Section 13 amended                                       2
   5.    Section 15 amended                                       2
   6.    Section 17 amended                                       2
   7.    Section 19 amended                                       3
   8.    Part 2 Division 5 inserted                               3
         Division 5 -- Special provisions for period from
                1 July 2018 to 30 June 2023
         23A.      Nomination of estimates for determining
                   rates for progressive return periods      3
         23B.      Application for nomination under s. 23A   5
         23C.      Determination of reduced rate where
                   Pay-roll Tax Act 2002 s. 8(6) or 10(7)
                   applied                                   6
   9.    Section 29 amended                                       7
   10.   Glossary amended                                         7




                              37--1                               page i
                           Western Australia


                     LEGISLATIVE ASSEMBLY


Pay-roll Tax Assessment Amendment (Debt and
         Deficit Remediation) Bill 2017

                               A Bill for


An Act to amend the Pay-roll Tax Assessment Act 2002.



The Parliament of Western Australia enacts as follows:




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     Pay-roll Tax Assessment Amendment (Debt and Deficit Remediation)
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     s. 1



1    1.       Short title
2             This is the Pay-roll Tax Assessment Amendment (Debt and
3             Deficit Remediation) Act 2017.

4    2.       Commencement
5             This Act comes into operation as follows --
6              (a) sections 1 and 2 -- on the day on which this Act
7                    receives the Royal Assent;
8              (b) the rest of the Act -- when the Pay-roll Tax Amendment
9                    (Debt and Deficit Remediation) Act 2017 section 7
10                   comes into operation.

11   3.       Act amended
12            This Act amends the Pay-roll Tax Assessment Act 2002.

13   4.       Section 13 amended
14            Delete section 13(1).

15   5.       Section 15 amended
16            In section 15(2) and (3) delete "interstate taxable wages" (each
17            occurrence) and insert:
18

19            Australian taxable wages
20


21   6.       Section 17 amended
22            Delete section 17(1A).




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                                                                               s. 7


1    7.     Section 19 amended
2           In section 19(3) and (4) delete "interstate taxable wages" (each
3           occurrence) and insert:
4

5           Australian taxable wages
6


7    8.     Part 2 Division 5 inserted
8           At the end of Part 2 insert:
9


10               Division 5 -- Special provisions for period from
11                         1 July 2018 to 30 June 2023
12        23A.      Nomination of estimates for determining rates for
13                  progressive return periods
14           (1)    The Commissioner may --
15                   (a) for the purposes of the Pay-roll Tax Act 2002
16                        section 9(a), nominate --
17                           (i) an amount of Australian taxable wages
18                               that it is estimated will be payable by an
19                               interstate non-group employer during an
20                               assessment year in the sliding scale
21                               period; and
22                         (ii) a number of days in the assessment year
23                               during which it is estimated that
24                               Australian taxable wages will be
25                               payable by the employer;
26                        or
27                   (b) for the purposes of the Pay-roll Tax Act 2002
28                        section 11(a), nominate --
29                           (i) an amount of Australian taxable wages
30                               that it is estimated will be payable by all


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     s. 8


1                                   members of a group during an
2                                   assessment year in the sliding scale
3                                   period; and
4                            (ii)   a number of days in the assessment year
5                                   during which it is estimated that
6                                   Australian taxable wages will be
7                                   payable by at least one member of the
8                                   group.
9             (2)   The Commissioner may make or vary a nomination
10                  under this section --
11                    (a) on the Commissioner's own initiative, having
12                          regard to the amounts of Australian taxable
13                          wages previously paid or payable by the
14                          employer, or by all members of the group, and
15                          any other relevant matters; or
16                   (b) on application by the interstate non-group
17                          employer, or by a member of the group, having
18                          regard to the information included in the
19                          application and any other relevant matters.
20            (3)   The Commissioner may cancel a nomination under this
21                  section at any time.
22            (4)   As soon as practicable after making, varying or
23                  cancelling a nomination under this section, the
24                  Commissioner must notify the employer, or each
25                  member of the group, to which the nomination relates
26                  of --
27                    (a) the making, variation or cancellation of the
28                          nomination; and
29                    (b) in the case of the making or variation of a
30                          nomination -- the first progressive return
31                          period to which the nomination, or the
32                          nomination as varied, applies (which may be
33                          any period in the assessment year, including a
34                          period that has ended).

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                                                                       s. 8


1       (5)   Subject to any cancellation or variation, a nomination
2             under this section applies to the progressive return
3             period specified under subsection (4)(b) and each
4             subsequent progressive return period in the assessment
5             year.
6       (6)   Subject to the Taxation Administration Act 2003
7             section 17, the Commissioner must make any
8             reassessment necessary to give effect to the making or
9             variation of a nomination under this section.

10   23B.     Application for nomination under s. 23A
11      (1)   An application for the making or variation of a
12            nomination under section 23A must --
13              (a) be in the approved form; and
14             (b) include any relevant information required by
15                   the Commissioner.
16      (2)   An application for the variation of a nomination made
17            under section 23A in relation to an interstate non-group
18            employer or a group cannot be made unless the
19            applicant expects that --
20              (a) the amount of Australian taxable wages that
21                   will be payable by the employer, or by all
22                   members of the group, during the assessment
23                   year will vary significantly from the nominated
24                   amount; or
25              (b) the number of days in the assessment year
26                   during which Australian taxable wages will be
27                   payable by the employer, or by at least one
28                   member of the group, will vary significantly
29                   from the nominated number of days.




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     s. 8


1           23C.    Determination of reduced rate where Pay-roll Tax
2                   Act 2002 s. 8(6) or 10(7) applied
3             (1)   This section applies if --
4                    (a) an interstate non-group employer, or the DGE
5                          of a group, fails to comply, within the period
6                          referred to in section 27(2)(c), with a
7                          requirement under section 27 to lodge an
8                          additional return in respect of an assessment
9                          year in the sliding scale period; and
10                   (b) as a result of the failure to comply, a pay-roll
11                         tax rate of 6.5% applies to the employer or
12                         group and the assessment year or part of the
13                         assessment year (the part-year) under the
14                         Pay-roll Tax Act 2002 section 8(6) or 10(7).
15            (2)   If the Commissioner has sufficient information to
16                  determine the pay-roll tax rate that would, but for the
17                  application of the Pay-roll Tax Act 2002 section 8(6) or
18                  10(7), have applied to the employer or group and the
19                  year or part-year, the Commissioner may determine
20                  that the Pay-roll Tax Act 2002 section 8(6) or 10(7)
21                  (whichever is relevant) does not apply to the employer
22                  or group and the year or part-year.
23            (3)   A determination under subsection (2) may be made on
24                  the Commissioner's own initiative or on application by
25                  the interstate non-group employer or a member of the
26                  group.
27            (4)   An application for a determination under subsection (2)
28                  must --
29                   (a) be in the approved form; and
30                   (b) include any relevant information required by
31                         the Commissioner.
32            (5)   As soon as practicable after making a determination
33                  under subsection (2), the Commissioner must notify the

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                                                                                       s. 9


1                      employer, or each member of the group, to which the
2                      determination relates of the making of the
3                      determination.
4                (6)   Subject to the Taxation Administration Act 2003
5                      section 17, the Commissioner must make any
6                      reassessment necessary to give effect to a
7                      determination under subsection (2).
8


9    9.          Section 29 amended
10               In section 29(1b) in the definition of expected pay-roll tax
11               liability delete "WA taxable wages and interstate taxable
12               wages --" and insert:
13

14               Australian taxable wages --
15


16   10.         Glossary amended
17         (1)   In the Glossary clause 1 delete the definition of pay-roll tax rate.
18         (2)   In the Glossary clause 1 insert in alphabetical order:
19

20                     Australian taxable wages means WA taxable wages and
21                     interstate taxable wages;
22                     pay-roll tax rate, in relation to an employer or group and an
23                     assessment year, part of an assessment year or a progressive
24                     return period, means the rate of pay-roll tax fixed for the
25                     employer or group and the year, part-year or period under
26                     the Pay-roll Tax Act 2002;
27                     sliding scale period has the meaning given in the Pay-roll
28                     Tax Act 2002 section 5(3);
29


30




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