Western Australian Numbered Acts

PAY-ROLL TAX ASSESSMENT ACT 2002 (NO. 48 OF 2002) - SECT 9

9 .         Determinations of reduced monthly rates

        (1)         An interstate non-group employer or the DGE of a group may apply to the Commissioner to determine that the monthly rate of pay-roll tax payable by the employer or the members of the group for an assessment year is the rate determined under section 9(b) or 11(b) of the Pay-roll Tax Act 2002 .

        (2)         An application must —

            (a)         be in the approved form;

            (b)         include estimates of the total interstate taxable wages and WA taxable wages that the employer or the members of the group expects or expect to pay throughout Australia during the assessment year; and

            (c)         be accompanied by any other relevant information required by the Commissioner.

        (3)         The Commissioner may make the determination if satisfied, on the basis of the estimates and other information, that it is appropriate to do so.

        (4)         The Commissioner may at any time revoke or vary a determination.

        (5)         If the Commissioner makes, revokes or varies a determination, the Commissioner is to inform the employer or the DGE of the group accordingly, giving particulars of the determination, revocation or variation, and the date on which it takes effect.