Western Australian Numbered Acts

PAY-ROLL TAX REBATE ACT 2010 (NO. 5 OF 2010)

TABLE OF PROVISIONS

           Long Title
           Preamble

   PART 1 -- Preliminary  

   1.      Short title  
   2.      Commencement  
   3.      Terms used  
   4.      Relationship with Taxation Administration Act 2003 and Pay-roll Tax Assessment Act 2002  

   PART 2 -- Rebate of pay-roll tax  

   5.      Rebate for the 2009/10 assessment year  
   6.      Who is entitled to the rebate -- eligible employer  
   7.      Calculation of the rebate  
   8.      Pro rata amounts  

   PART 3 -- Overpayment and underpayment of rebate  

   9.      Overpayment of rebate  
   10.     Underpayment of rebate  
   11.     Amounts of tax and rebate may be offset against each other  

   PART 4 -- Miscellaneous  

   12.     Wages prepaid before 1 July 2010  
   13.     Notices about rebate  
   14.     Regulations  
           
[Assented to 14 May 2010]