Document ID: chunk:federal_register_of_legislation:F2021C00373:body:0:p14
Version: federal_register_of_legislation:F2021C00373
Segment Type: other
Provision Reference: 
Character Range: 31906–34525

2003 of Western Australia in its application as a law of the Commonwealth in or in relation to Commonwealth places in Western Australia in accordance with the Commonwealth Mirror Taxes Act.

 (2) This Act is to be read with the corresponding Pay‑roll Tax Assessment Act as a single body of law.
 (3) In the following provisions, a reference to WA taxable wages is to be read as a reference to WA taxable wages as defined in this Act or WA taxable wages as defined in the corresponding Pay‑roll Tax Assessment Act — sections 17(1) and (3) and 23(1) and the Glossary clause 1 (the definitions of "interstate non‑group employer" and "local non‑group employer").
 (4) In section 22A(6), a reference to WA taxable wages 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.
 (5) In addition to being modified as prescribed by the Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007, this Act is deemed to be further modified to any extent that is necessary or convenient —
 (a) to enable this Act to operate effectively as a law of the Commonwealth; and
 (b) to ensure that the combined liability of a taxpayer under this Act and the corresponding Pay‑roll Tax Assessment Act is as nearly as possible the same as the taxpayer's liability would be under the corresponding Pay‑roll Tax Assessment Act alone if the Commonwealth places in Western Australia were not Commonwealth places.
    ".

30. Section 5B inserted
  At the beginning of Part 2 Division 1 insert:

5B.1MC References to jurisdictions
  For the purposes of this Division —
 (a) Western Australia, other than the Commonwealth places in Western Australia; and
 (b) the Commonwealth places in Western Australia,
  are to be treated as 2 separate Australian jurisdictions.

31. Section 16A inserted
  After section 16 the following section is inserted —
"
16A. Dual liability — non‑group employers
 (1) If a non‑group employer is, for a period, liable to pay pay‑roll tax under both Part 2 Division 2 of this Act and liable to pay pay‑roll tax under Part 2 Division 2 of the corresponding Pay‑roll Tax Assessment Act then, for the purposes of calculating the amount of pay‑roll tax the employer is liable to pay, a reference to WA taxable wages in Part 2 Division 2 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 employer need not pay the pay‑roll tax which the employer is otherwise liable to pay for the