Western Australian Numbered Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 (NO. 48 OF 2002) - SECT 21

21 .         Tax-reducing arrangements

        (1)         If a person is a party to a tax-reducing arrangement, the Commissioner may —

            (a)         disregard the arrangement;

            (b)         determine that any party to the arrangement is an employer for the purposes of this Act; and

            (c)         determine that any payment made under the arrangement is wages for the purposes of this Act.

        (2)         If the Commissioner makes a determination, he or she must —

            (a)         serve a notice to that effect on the person; and

            (b)         set out in the notice the grounds on which the Commissioner relies and his or her reasons for making the determination.