Amendments to the Pay-roll Tax Assessment Act 2002
The Pay-roll Tax Assessment Act 2002 (“the Act”) has been amended to introduce:
- A package of measures aimed at achieving a greater level of harmonisation in a number of areas of the pay-roll tax regime between Western Australia and the other States and Territories;
- Two new exemptions announced in the 2009/10 Budget for wages paid in relation to parental or adoption leave and specified emergency services volunteers; and
- New nexus arrangements that govern where tax is to be paid when services are provided in more than one jurisdiction in a month.
Pay-roll Tax Act – Circular 5 contains a more detailed overview of these amendments.