Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p16
Version: federal_register_of_legislation:F2021C00373
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Character Range: 36507–39229

to include a reference to Part 2 Division 6 of the corresponding Pay‑roll Tax Assessment Act.

33. Section 29 modified
  After section 29(1b) the following subsection is inserted —
    "
 (1ba) If the employer or group is liable to pay pay‑roll tax under both this Act and the corresponding Pay‑roll Tax Assessment Act then, in subsection (1a), the expected pay‑roll tax liability is the sum of —
 (a) the amount of expected pay‑roll tax liability in subsection (1b) of this Act; and
 (b) the amount of expected pay‑roll tax liability in section 29(1b) of the corresponding Pay‑roll Tax Assessment Act.
    ".

34. Section 29A inserted
  After section 29 the following section is inserted in Part 3 —
"
29A. Dual liability — returns
 (1) In sections 26(1) and 29(9), a reference to WA taxable wages to be specified in a return for a period is to be read as a reference to the sum of —
 (a) the amount of WA taxable wages to be specified in the return for that period for the purposes of section 26(1) or 29(9) of this Act (which ever is relevant); and
 (b) the amount of WA taxable wages to be specified in a return for that period for the purposes of section 26(1) or 29(9) of the corresponding Pay‑roll Tax Assessment Act (which ever is relevant).
 (2) If a person has lodged a return relating to a period under section 26(1) or 29(9) of the corresponding Pay‑roll Tax Assessment Act, the person need not lodge a return for that period under section 26(1) or 29(9) of this Act.
    ".

35. Glossary modified
 (1) The Glossary clause 1 is modified by inserting the following definitions in their appropriate alphabetical positions —
     "
 "Commonwealth Mirror Taxes Act" means the Commonwealth Places (Mirror Taxes) Act 1998;
 "corresponding Pay‑roll Tax Act" means the Pay‑roll Tax Act 2002 of Western Australia in its application as a law of Western Australia;
 "corresponding Pay‑roll Tax Assessment Act" means the Pay‑roll Tax Assessment Act 2002 of Western Australia in its application as a law of Western Australia;
    ".
 (2) The Glossary clause 1 is modified in the definition of "employer" by inserting after "Western Australia" —
  "    or the Commonwealth    ".

Division 3 — The applied Pay‑roll Tax Assessment Regulations 2003

36. Modification of the applied Pay‑roll Tax Assessment Regulations               2003
  This Division sets out modifications of the Pay‑roll Tax Assessment Regulations 2003* of Western Australia in their application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia.
        [* Reprint 1 as at 13 October 2006.
         For amendments to 12 January 2007 see Government Gazette of Western Australia 22 December 2006.]

37. Regulation 3A