Western Australian Numbered Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 (NO. 48 OF 2002) - SECT 25

25 .         Registration and cancellation of registration

        (1)         On receiving an application under section 24, the Commissioner must register the applicant as an employer for the purposes of this Act if it appears to the Commissioner that the employer is, or is likely to become, liable to pay pay-roll tax.

        (2)         The Commissioner may cancel the registration of a person as an employer if —

            (a)         the person has ceased to be an employer paying wages as mentioned in section 24(1); or

            (b)         the person —

                  (i)         ceases to be a member of a group; and

                  (ii)         does not pay and is not liable to pay wages as mentioned in section 24(1).