Western Australian Numbered Acts

REVENUE LAWS AMENDMENT ACT 2012 (NO. 29 OF 2012) - SECT 27

27 .         Section 25 amended

                After section 25(1) insert:

        (2A)         The Commissioner may register an employer, although the employer has not applied for registration under section 24, if it appears to the Commissioner that the employer is, or is likely to become, liable to pay pay-roll tax.

        (2B)         If the Commissioner registers an employer under subsection (2A), the Commissioner must give the employer notice of the registration.

        (2C)         The Commissioner is taken always to have been entitled to register an employer on his or her own initiative under this Act or the Pay-roll Tax Assessment Act 1971 , and any such registration before the coming into operation of the Revenue Laws Amendment Act 2012 section 27 is, and is taken always to have been, a valid and effective registration.