Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p15
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
Provision Reference: 
Character Range: 34302–36742

WA taxable wages as defined in this Act and WA taxable wages as defined in the corresponding Pay‑roll Tax Assessment Act.
 (2) The employer need not pay the pay‑roll tax which the employer is otherwise liable to pay for the period, in accordance with subsection (1), to the extent to which the employer has paid pay‑roll tax under Part 2 Division 2 of the corresponding Pay‑roll Tax Assessment Act for the period.
    ".

32. Section 20A inserted
  After section 20 the following section is inserted —
"
20A. Dual liability — groups
 (1) If a group is, for a period, liable to pay pay‑roll tax under both Part 2 Division 3 of this Act and liable to pay pay‑roll tax under Part 2 Division 3 of the corresponding Pay‑roll Tax Assessment Act then, for the purposes of calculating the amount of pay‑roll tax the group is liable to pay, a reference to WA taxable wages in Part 2 Division 3 of this Act is to be read as a reference to WA taxable wages as defined in this Act and WA taxable wages as defined in the corresponding Pay‑roll Tax Assessment Act.
 (2) The members of a group need not pay the pay‑roll tax which the group is otherwise liable to pay for the period, in accordance with subsection (1), to the extent to which the members of the group have paid pay‑roll tax under Part 2 Division 3 of the corresponding Pay‑roll Tax Assessment Act for the period.
    ".

32A. Section 23N inserted
  At the end of Part 2 Division 6 insert —

23N. Dual liability for assessment year beginning 1 July 2019
 (1) For the purposes of the assessment year beginning on 1 July 2019, in section 16A —
 (a) a reference to Part 2 Division 2 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and
 (b) a reference to Part 2 Division 2 of the corresponding Pay‑roll Tax Assessment Act is taken to include a reference to Part 2 Division 6 of the corresponding Pay‑roll Tax Assessment Act.
 (2) For the purposes of the assessment year beginning on 1 July 2019, in section 20A —
 (a) a reference to Part 2 Division 3 of this Act is taken to include a reference to Part 2 Division 6 of this Act; and
 (b) a reference to Part 2 Division 3 of the corresponding Pay‑roll Tax Assessment Act is taken 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