Western Australian Numbered Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 (NO. 48 OF 2002) - SECT 26

26 .         Monthly returns

        (1)         An employer who is registered or required to apply for registration under section 24 must lodge a return for each month specifying the amount of the WA taxable wages paid or payable by the employer during the month, unless the employer is exempted under section 29.

        (2)         A monthly return must —

            (a)         be in the approved form; and

            (b)         be lodged within 7 days after the end of the month, or within any other period that the Commissioner directs in a particular case.

        Penalty: $5 000.