Western Australian Numbered Acts Western Australian Numbered Acts At the end of
Part 2 insert:
Division 6 — Special provisions for assessment year
beginning 1 July 2019
(1) In this Division,
the relevant whole year liability provisions in relation to an employer or
group are as set out in the Table.
Table
|
Employer or group |
Relevant whole year liability provisions |
|---|---|
|
Local non-group employer |
Section 10(1) and (2) |
|
Interstate non-group employer |
Section 13(2) and (3) |
|
Group |
Section 17(1) to (3A) |
(2) In this Division,
the relevant part-year liability provisions in relation to an employer or
group are as set out in the Table.
Table
(3) In this Division,
the relevant return period liability provisions in relation to an employer are
as set out in the Table.
Table
|
Employer |
Relevant return period liability provisions |
|---|---|
|
Local non-group employer |
Sections 11 and 12 |
|
Interstate non-group employer |
Section 15 |
|
Member of a group |
Section 19 |
(1) The amount of
pay-roll tax payable by an employer or group for the assessment year beginning
on 1 July 2019, for part of that assessment year, or for a
progressive return period or part of a progressive return period in that
assessment year, is to be calculated under this Division.
(2) Divisions 2
and 3 apply for the purposes of a calculation referred to in
subsection (1) only to the extent and with the modifications provided for
in this Division.
23F. Annual tax liability: whole of assessment
year beginning 1 July 2019
(1) This section
applies if the amount of pay-roll tax payable by an employer or group for the
assessment year beginning on 1 July 2019 would, but for this Division, be
calculated under the relevant whole year liability provisions.
(2) The amount of
pay-roll tax payable by the employer or group for the assessment year is to be
calculated by —
(a)
calculating the amount of pay-roll tax payable for each half-year in the
assessment year in accordance with the relevant whole year liability
provisions, as modified by section 23K; and
(b)
adding the amounts calculated under paragraph (a) together.
(3) Despite
subsection (2), the amount of pay-roll tax payable by the employer or
group for the assessment year is, instead, to be calculated by applying the
pay-roll tax rate to the total amount of WA taxable wages paid or payable by
the employer or by the group members during the year if —
(a) for
a local non-group employer — the total amount of WA taxable wages
paid or payable by the employer during the year is equal to or greater than
$7 500 000; or
(b) for
an interstate non-group employer — the total amount of Australian
taxable wages paid or payable by the employer during the year is equal to or
greater than $7 500 000; or
(c) for
a group — the total amount of Australian taxable wages paid or
payable by the group members during the year is equal to or greater than
$7 500 000.
23G. Annual tax liability for non-group employers:
part-years in assessment year beginning 1 July 2019
(1) This section
applies if the amount of pay-roll tax payable by a non-group employer for part
of the assessment year beginning on 1 July 2019 (the part-year ) would,
but for this Division, be calculated under the relevant part-year liability
provisions.
(2) If the whole of
the part-year is within 1 of the half-years in the assessment year, the amount
of pay-roll tax payable by the employer for the part-year is to be calculated
in accordance with —
(a) if
the part-year is the whole of the half-year — the relevant whole
year liability provisions, as modified by section 23K; or
(b)
otherwise — the relevant part-year liability provisions, as
modified by section 23K.
(3) If part of the
part-year (the first half-year portion ) is within the first half-year in the
assessment year and the remainder of the part-year (the second half-year
portion ) is within the second half-year in the assessment year, the amount of
pay-roll tax payable by the employer for the part-year is to be calculated
by —
(a)
calculating the amount of pay-roll tax payable for each of the first half-year
portion and the second half-year portion in accordance with —
(i)
for a half-year portion that is the whole of a
half-year — the relevant whole year liability provisions, as
modified by section 23K; or
(ii)
otherwise — the relevant part-year liability
provisions, as modified by section 23K;
and
(b)
adding the amounts calculated under paragraph (a) together.
(4) Despite
subsections (2) and (3), the amount of pay-roll tax payable by the
employer for the part-year is, instead, to be calculated by applying the
pay-roll tax rate to the total amount of WA taxable wages paid or payable by
the employer during the part-year if —
(a) for
a local non-group employer — the total amount of WA taxable wages
paid or payable by the employer during the part-year is equal to or greater
than the relevant apportioned amount; or
(b) for
an interstate non-group employer — the total amount of Australian
taxable wages paid or payable by the employer during the part-year is equal to
or greater than the relevant apportioned amount.
(5) For the purposes
of subsection (4), the relevant apportioned amount is to be calculated as
follows —
where —
P is the number of
days in the part-year;
Y is the number of
days in the year.
23H. Annual tax liability for groups: part-years
in assessment year beginning 1 July 2019
(1) This section
applies if the amount of pay-roll tax payable by a group for the assessment
year beginning on 1 July 2019 would, but for this Division, be calculated
under the relevant part-year liability provisions by reference to the part of
the assessment year (the part-year ) during which at least 1 member of
the group pays or is liable to pay Australian taxable wages as a group member.
(2) If the whole of
the part-year is within 1 of the half-years in the assessment year, the amount
of pay-roll tax payable by the group for the assessment year is to be
calculated by calculating the amount of pay-roll tax payable for the half-year
in accordance with —
(a) if
the part-year is the whole of the half-year — the relevant whole
year liability provisions, as modified by section 23K; or
(b)
otherwise — the relevant part-year liability provisions, as
modified by section 23K.
(3) If part of the
part-year is within the first half-year in the assessment year and the
remainder of the part-year is within the second half-year in the assessment
year, the amount of pay-roll tax payable by the group for the assessment year
is to be calculated by —
(a)
calculating the amount of pay-roll tax payable for each half-year in the
assessment year in accordance with —
(i)
for a half-year that is wholly included in the
part-year — the relevant whole year liability provisions, as
modified by section 23K; or
(ii)
otherwise — the relevant part-year liability
provisions, as modified by section 23K;
and
(b)
adding the amounts calculated under paragraph (a) together.
(4) Despite
subsections (2) and (3), if the total amount of Australian taxable wages
paid or payable by the group members during the part-year is equal to or
greater than the relevant apportioned amount, the amount of pay-roll tax
payable by the group for the assessment year is, instead, to be calculated by
applying the pay-roll tax rate to the total amount of WA taxable wages paid or
payable by the group members during the part-year.
(5) For the purposes
of subsection (4), the relevant apportioned amount is to be calculated as
follows —
where —
P is the number of
days in the part-year;
Y is the number of
days in the year.
23I. Tax payable with progressive returns in
assessment year beginning 1 July 2019
(1) The amount of
pay-roll tax payable by a local non-group employer for a progressive return
period or for part of a progressive return period (the period or part-period )
in the assessment year beginning on 1 July 2019 is to be calculated
under whichever of subsection (2) or (3) is applicable.
(2) If the whole of
the period or part-period is within 1 of the half-years in the assessment
year, the amount of pay-roll tax payable by the employer for the period or
part-period is to be calculated in accordance with the relevant return period
liability provisions, as modified by section 23K.
(3) If part of the
period or part-period (the first return period portion ) is within the first
half-year in the assessment year and the remainder of the period or
part-period (the second return period portion ) is within the second half-year
in the assessment year, the amount of pay-roll tax payable by the employer for
the period or part-period is to be calculated by —
(a)
calculating the amount of pay-roll tax payable for each of the first return
period portion and the second return period portion in accordance with
section 23J; and
(b)
adding the amounts calculated under paragraph (a) together.
(4) The amount of
pay-roll tax payable by an interstate non-group employer or a member of a
group for a progressive return period in the assessment year beginning on
1 July 2019 is to be calculated in accordance with the relevant return
period liability provisions, as modified by section 23K.
23J. Tax payable for return period portions: local
non-group employers
(1) For the purposes
of section 23I(3), the amount of pay-roll tax payable by a local
non-group employer for a part of a period or part-period referred to in that
section (the return period portion ) that is within a half-year in the
assessment year beginning on 1 July 2019 is —
(a) if
the total amount of WA taxable wages paid or payable by the employer during
the return period portion is less than or equal to the apportioned threshold
amount for the return period portion — nil; or
(b) if
the total amount of WA taxable wages paid or payable by the employer during
the return period portion is equal to or greater than the apportioned upper
threshold amount for the return period portion — the amount
calculated by applying the pay-roll tax rate to the total amount of WA taxable
wages paid or payable by the employer during the return period portion; or
(c)
otherwise — the amount calculated by applying the pay-roll tax rate
to the amount equal to the difference between —
(i)
the total amount of WA taxable wages paid or payable by
the employer during the return period portion; and
(ii)
the deductable amount for the employer for the return
period portion calculated in accordance with subsection (2).
(2) For the purposes
of subsection (1)(c)(ii), the deductable amount for the employer for the
return period portion is to be calculated as follows —
where —
AT is the apportioned
threshold amount for the return period portion;
TV is the tapering
value for the half-year;
W is the total amount
of WA taxable wages paid or payable by the employer during the return period
portion.
(3) For the purposes
of subsections (1) and (2), the apportioned threshold amount for a return
period portion is to be calculated as follows —
where —
N is the number of
months in the relevant progressive return period that are within the
half-year;
MT is the monthly
threshold amount for the half-year;
D is the number of
days in the return period portion during which WA taxable wages were paid or
payable by the employer;
P is the number of
days in the relevant progressive return period that are within the half-year.
(4) For the purposes
of subsection (1)(b), the apportioned upper threshold amount for a return
period portion is to be calculated as follows —
where —
N is the number of
months in the relevant progressive return period that are within the
half-year;
UT is the upper
threshold amount for the half-year;
D is the number of
days in the return period portion during which WA taxable wages were paid or
payable by the employer;
P is the number of
days in the relevant progressive return period that are within the half-year.
23K. Modified application of relevant liability
provisions
(1) In this
section —
relevant liability provisions means the relevant
whole year liability provisions, the relevant part-year liability provisions
and the relevant return period liability provisions.
(2) For the purposes
of sections 23F(2), 23G(2) and (3), 23H(2) and (3) and 23I(2) and (4),
the relevant liability provisions apply as if a reference to a period or
amount set out in an item of the Table in column 1 were a reference to
the period or amount set out in column 2 opposite that item.
Table
(3) Despite
subsection (2), section 12(2) applies for the purposes of
section 23I(2) as if a reference in that section to the upper threshold
amount for the year were a reference to $7 500 000.
(4)
Subsection (5) applies if —
(a) an
interstate non-group employer or a member of a group is required to lodge a
return for a progressive return period that is in the assessment year
beginning on 1 July 2019; and
(b) the
progressive return period is partly within the first half-year in the
assessment year and partly within the second half-year in the assessment year.
(5) Despite
subsection (2), sections 15 and 19 apply for the purposes of
section 23I(4) as if they required the Commissioner to nominate a
deduction for the employer or group in relation to the progressive return
period rather than in relation to a half-year.
23L. Adjustment for application of half-year
thresholds
(1) This section
applies if —
(a) a
calculation is made under section 23F, 23G or 23H of the amount
of pay-roll tax (the relevant amount ) payable by an employer or group for the
assessment year beginning on 1 July 2019 or part of that assessment year;
and
(b) the
relevant amount is greater than the amount of pay-roll tax that would have
been payable for the year or part-year if —
(i)
the amount payable had been calculated under the
applicable provisions of Division 2 or 3 and not under
section 23F, 23G or 23H; and
(ii)
the threshold amounts used for the purposes of that
calculation were the applicable amounts set out in the Table.
Table
|
Annual threshold amount |
$850 000 |
|
Monthly threshold amount |
$70 833 |
|
Upper threshold amount |
$7 500 000 |
(2) Despite whichever
of section 23F, 23G or 23H is applicable, the amount of pay-roll tax
payable by the employer or group for the assessment year or part-year is the
amount calculated as referred to in subsection (1)(b).
(3) Section 22
does not apply in relation to the assessment year beginning on 1 July
2019.
23M. Annual reconciliation for assessment year
beginning 1 July 2019
(1) Section 16
applies in relation to the assessment year beginning on 1 July 2019 as
if —
(a) the
references to section 11 or 15 were references to section 23I; and
(b) the
references to section 10 or 13 were references to section 23F or 23G
or (if applicable) section 23L.
(2) Section 20
applies in relation to the assessment year beginning on 1 July 2019 as
if —
(a) the
references to section 19 were references to section 23I; and
(b) the
references in section 20(1) and (2) to section 17 were references to
section 23F or 23H or (if applicable) section 23L.