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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Pay-roll Tax (Indigenous Wages) Rebate
Bill 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
283--1 page i
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Contents
Defined Terms
page ii
Western Australia
LEGISLATIVE ASSEMBLY
Pay-roll Tax (Indigenous Wages) Rebate
Bill 2012
A Bill for
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:
page 1
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Part 1 Preliminary
s. 1
1 Part 1 -- Preliminary
2 1. Short title
3 This is the Pay-roll Tax (Indigenous Wages) Rebate Act 2012.
4 2. Commencement
5 This Act comes into operation as follows --
6 (a) Part 1 other than sections 3, 4 and 5 -- on the day on
7 which this Act receives the Royal Assent;
8 (b) the rest of the Act -- on the day after that day.
9 3. Terms used
10 (1) If a term is given a meaning in the Pay-roll Tax Assessment
11 Act 2002 or the Taxation Administration Act 2003, it has the
12 same meaning in this Act unless the contrary intention appears.
13 (2) In this Act --
14 Australia-wide wages means WA taxable wages and interstate
15 taxable wages;
16 eligible employee has the meaning given in section 8;
17 eligible employer, for an assessment year, has the meaning
18 given in section 7;
19 indigenous wages subsidy means --
20 (a) a wages subsidy provided by the Commonwealth to
21 employers who employ indigenous persons, under the
22 scheme known as the Indigenous Employment Program;
23 or
24 (b) a wages subsidy, provided by the Commonwealth
25 (directly or indirectly) to employers who employ
26 indigenous persons, that is prescribed for the purposes
27 of this definition;
28 WA indigenous wages means WA taxable wages paid or
29 payable to or in relation to an eligible employee of an eligible
30 employer.
page 2
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Preliminary Part 1
s. 4
1 (3) In this Act, a reference to a period in an assessment year
2 includes a reference to the whole of the year unless the contrary
3 intention appears.
4 4. Pro rata amounts
5 In this Act, a reference to an amount pro rata in relation to a
6 period or periods is a reference to that amount multiplied by --
D
7
365
8 where --
9 D is the total number of days in the period or periods.
10 5. Relationship with Taxation Administration Act 2003 and
11 Pay-roll Tax Assessment Act 2002
12 (1) The following provisions of the Taxation Administration
13 Act 2003 apply, as described, in relation to the administration
14 and enforcement of this Act as if this Act were, for that purpose,
15 specified as a taxation Act in section 3(1) of that Act --
16 (a) Part 4 applies, as limited by subsection (2), in relation to
17 a decision under this Act as if --
18 (i) the decision were a decision referred to in
19 section 34(1)(b) of that Act; and
20 (ii) a person liable to repay an overpaid amount
21 under section 10 of this Act were a taxpayer;
22 (b) Part 5 Division 1 and Part 6 Division 1 apply as if --
23 (i) an overpaid amount under section 10 of this Act
24 were tax; and
25 (ii) a person liable to repay an overpaid amount
26 under section 10 of this Act were a taxpayer.
27 (2) An objection to or review of a decision made under this Act
28 cannot be made or sought under the Taxation Administration
page 3
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Part 1 Preliminary
s. 5
1 Act 2003 Part 4 if the objection or review relies upon objecting
2 to or seeking the review of an assessment of pay-roll tax.
3 (3) The Pay-roll Tax Assessment Act 2002 section 43 applies in
4 relation to this Act as if this Act were a pay-roll tax Act as
5 defined in the Glossary to that Act.
page 4
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Rebate of pay-roll tax on WA indigenous wages Part 2
s. 6
1 Part 2 -- Rebate of pay-roll tax on WA
2 indigenous wages
3 6. Rebate of pay-roll tax on WA indigenous wages
4 (1) An employer who was an eligible employer for an assessment
5 year commencing on or after 1 July 2012 is entitled to a rebate
6 of pay-roll tax on WA indigenous wages paid or payable during
7 the year, calculated in accordance with section 9.
8 (2) Subject to section 12(2), the rebate to which an eligible
9 employer is entitled is to be paid by the Commissioner to the
10 employer.
11 7. Eligible employer
12 (1) An employer is an eligible employer for an assessment year
13 if --
14 (a) the employer was registered during the whole or part of
15 the year; and
16 (b) the employer employed an eligible employee during the
17 whole or part of the year; and
18 (c) the employer meets the threshold requirement in
19 subsection (2); and
20 (d) the employer, and the DGE of each group of which the
21 employer was a member during the year, have lodged all
22 returns for the year by 31 December following the end
23 of the year.
24 (2) To meet the threshold requirement for the purposes of
25 subsection (1)(c), the employer must satisfy at least one of the
26 following --
27 (a) if the employer was a non-group employer for the whole
28 of the year -- the employer paid or was liable to pay
29 Australia-wide wages, less rebatable WA indigenous
30 wages, during the year of less than $15 million;
page 5
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Part 2 Rebate of pay-roll tax on WA indigenous wages
s. 7
1 (b) if the employer was a non-group employer for only part
2 of the year -- the employer paid or was liable to pay
3 Australia-wide wages, less rebatable WA indigenous
4 wages, during the period or periods, in the year, during
5 which the employer was a non-group employer of less
6 than $15 million pro rata;
7 (c) if the employer was a member of a particular group for
8 the whole of the year -- the group paid or was liable to
9 pay Australia-wide wages, less rebatable WA
10 indigenous wages, during the year of less than
11 $15 million;
12 (d) if the employer was a member of a particular group for
13 only part of the year -- the group paid or was liable to
14 pay Australia-wide wages, less rebatable WA
15 indigenous wages, during the period, in the year, during
16 which the group existed of less than $15 million
17 pro rata.
18 (3) In determining what are rebatable WA indigenous wages for the
19 purposes of subsection (2), the employer is to be treated as if the
20 employer were an eligible employer for the relevant period.
21 (4) In subsections (2) and (3) --
22 rebatable WA indigenous wages means WA indigenous wages
23 in respect of which a rebate is payable under section 6.
24 (5) For the purposes of subsection (1)(a), an employer is to be taken
25 to have been registered during a month in an assessment year
26 if --
27 (a) under the Pay-roll Tax Assessment Act 2002
28 section 24(1) or (2), the employer was required to apply
29 for registration on the basis of the wages that the
30 employer paid or was liable to pay during the month;
31 and
32 (b) the employer has made an application for registration
33 under section 24 of that Act.
page 6
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Rebate of pay-roll tax on WA indigenous wages Part 2
s. 8
1 8. Eligible employee
2 (1) If an employer receives or received an indigenous wages
3 subsidy in respect of a new employee, the employee is an
4 eligible employee at any time, while the employee is an
5 employee of the employer, during the 24 months commencing
6 on the day on which the employee first commenced
7 employment with the employer.
8 (2) An employee of an employer is a new employee if the
9 employee --
10 (a) commences employment with the employer on or after
11 1 July 2012; and
12 (b) was not an employee of the employer, or of any other
13 employer in a group of which the employer is a member,
14 at any time prior to the commencement of employment
15 referred to in paragraph (a).
16 9. Calculation of rebate
17 (1) If an eligible employer was a non-group employer for the whole
18 of an assessment year, the rebate for the employer for the year is
19 equal to the amount of pay-roll tax that the employer was liable
20 to pay for WA indigenous wages paid or payable during the
21 year.
22 (2) If an eligible employer --
23 (a) was a non-group employer for only part of an
24 assessment year; and
25 (b) meets the threshold requirement in section 7(2)(b) for
26 the period or periods, in the year, during which the
27 employer was a non-group employer,
28 the rebate for the employer for the period or periods is equal to
29 the total amount of pay-roll tax that the employer was liable to
30 pay for WA indigenous wages paid or payable during the period
31 or periods.
page 7
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Part 2 Rebate of pay-roll tax on WA indigenous wages
s. 9
1 (3) If an eligible employer was a member of a particular group for
2 the whole of an assessment year, the rebate for the group for the
3 year is equal to the amount of pay-roll tax that the group was
4 liable to pay for WA indigenous wages paid or payable during
5 the year.
6 (4) If --
7 (a) an eligible employer was a member of a particular group
8 for only part of an assessment year; and
9 (b) the group meets the threshold requirement in
10 section 7(2)(d) for the period, in the year, during which
11 the group existed,
12 the rebate for the group for the period is equal to the amount of
13 pay-roll tax that the group was liable to pay for WA indigenous
14 wages paid or payable during the period.
15 (5) If, in relation to an eligible employer who was a member of a
16 particular group for a period in an assessment year, a rebate is
17 calculated for the group, the employer is entitled to the same
18 proportion of the rebate as the amount of WA indigenous wages
19 paid or payable by the employer during the period bears to the
20 amount of WA indigenous wages paid or payable by the group
21 during the period, in the year, during which the group existed.
22 (6) The amounts to be used in calculating the rebate for an eligible
23 employer are to be taken from the most recent assessment of the
24 employer's or group's pay-roll tax liability for the assessment
25 year.
page 8
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Overpayment and underpayment of rebate Part 3
s. 10
1 Part 3 -- Overpayment and underpayment of rebate
2 10. Overpayment of rebate
3 (1) If the Commissioner is satisfied, whether as a result of an
4 assessment or otherwise, that --
5 (a) a rebate has been paid to a person who was not entitled
6 to a rebate; or
7 (b) a rebate has been overpaid to an eligible employer,
8 the person to whom the rebate was paid must repay the overpaid
9 amount except to the extent to which, within 30 days after the
10 day on which notice of the overpayment is issued under
11 section 15, the Commissioner credits the overpaid amount under
12 section 12(3).
13 (2) Any amount to be repaid under subsection (1) must be paid to
14 the Commissioner --
15 (a) within 30 days after the day on which notice of the
16 overpayment is issued under section 15; or
17 (b) in accordance with a tax payment arrangement.
18 (3) A reference in subsection (1) to a rebate paid, or overpaid, to a
19 person includes a reference to amounts credited under
20 section 12(2) in relation to the person.
21 11. Underpayment of rebate
22 If the Commissioner is satisfied, whether as a result of an
23 assessment or otherwise, that an eligible employer has been paid
24 less than the amount of rebate to which the employer is entitled,
25 the Commissioner must pay, or credit under section 12(2), the
26 employer with the amount of the underpayment.
27 12. Amounts of tax and rebate may be offset against each other
28 (1) In this section --
29 pay-roll tax liability means --
30 (a) a primary liability for pay-roll tax; and
page 9
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Part 3 Overpayment and underpayment of rebate
s. 12
1 (b) a liability to pay another amount under a taxation Act
2 (such as penalty tax, interest or costs) in connection with
3 that primary liability.
4 (2) Instead of paying a rebate, or any additional amount under
5 section 11, to an eligible employer, the Commissioner may
6 credit all or part of the rebate or amount against --
7 (a) any existing unpaid pay-roll tax liability of that
8 employer; or
9 (b) any overpaid amount of rebate to be repaid by the
10 person to the Commissioner under the Pay-roll Tax
11 Rebate Act 2010 or the Pay-roll Tax Rebate Act 2012.
12 (3) Instead of --
13 (a) refunding pay-roll tax overpaid by a person in
14 accordance with the Taxation Administration Act 2003
15 section 54(1); or
16 (b) paying a rebate under the Pay-roll Tax Rebate Act 2010,
17 or any additional amount under section 10 of that Act; or
18 (c) paying a rebate under the Pay-roll Tax Rebate Act 2012,
19 or any additional amount under section 10 of that Act,
20 the Commissioner may credit all or part of the refund, rebate or
21 amount against any overpaid amount (of rebate) otherwise to be
22 repaid by the person under section 10 of this Act.
page 10
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Miscellaneous Part 4
s. 13
1 Part 4 -- Miscellaneous
2 13. Prescription of indigenous wages subsidy
3 Regulations prescribing a wages subsidy for the purposes of the
4 definition of indigenous wages subsidy in section 3(2) may be
5 made and published during a year for which the prescription is
6 expressed to have effect.
7 14. Wages prepaid before 1 July in an assessment year
8 If, in relation to an eligible employer, the Commissioner is
9 satisfied that --
10 (a) the employer paid wages before 1 July in an assessment
11 year; and
12 (b) the employer was not liable to pay the wages until on or
13 after that day; and
14 (c) if the employer had paid the wages on or after that day,
15 the amount of rebate otherwise payable to the employer
16 would be reduced,
17 the amount of rebate payable to the employer must be calculated
18 as if the wages were paid on that day.
19 15. Notices about rebate
20 (1) The Commissioner must give a notice to a person --
21 (a) if a rebate is to be paid to the person; or
22 (b) if satisfied that an overpayment or underpayment of
23 rebate has been made to the person.
24 (2) The notice must --
25 (a) be in a form approved by the Commissioner; and
26 (b) state the amount of the rebate, overpayment or
27 underpayment; and
page 11
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Part 4 Miscellaneous
s. 16
1 (c) if an amount is to be repaid by the person under
2 section 10(1) -- indicate the due date for payment of the
3 amount and state the amount to be repaid; and
4 (d) give details of any credit made under section 12.
5 16. Regulations
6 The Governor may make regulations prescribing all matters that
7 are required or permitted by this Act to be prescribed, or are
8 necessary or convenient to be prescribed, for giving effect to
9 this Act, including --
10 (a) the calculation of a rebate;
11 (b) records to be kept in relation to the entitlement to a
12 rebate;
13 (c) notification to be given regarding the rebate to eligible
14 employers or other persons.
page 12
Pay-roll Tax (Indigenous Wages) Rebate Bill 2012
Defined Terms
Defined Terms
[This is a list of terms defined and the provisions where they are defined.
The list is not part of the law.]
Defined Term Provision(s)
Australia-wide wages....................................................................................... 3(2)
eligible employee.....................................................................................3(2), 8(1)
eligible employer ............................................................................................. 3(2)
indigenous wages subsidy................................................................................ 3(2)
pay-roll tax liability ....................................................................................... 12(1)
rebatable WA indigenous wages...................................................................... 7(4)
WA indigenous wages ..................................................................................... 3(2)
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