The Pay-roll Tax Rebate Bill 2012 (WA) and the Pay-roll Tax (Indigenous Wages) Rebate Bill 2012 (WA) have passed all stages without amendment and await Assent. The Bills generally implement the 2012-13 WA Budget announcement to provide for a one-off pay-roll tax rebate for eligible small businesses and a rebate for wages paid in relation to eligible indigenous employees.
The Revenue Laws Amendment Bill 2011 (WA) has also passed all stages and awaits Assent. It had passed the Legislative Assembly with one government amendment. The Bill, among other things, extends the operation of the first home owner rate of duty provisions, and extends the length of time taxpayers can apply for a refund of duty on a cancelled transaction.
The Revenue Laws Amendment Bill 2012 (WA), currently before the Legislative Council, has been referred to the Standing Committee on Legislation for report by 12 September 2012. The Bill proposes to implement a 2012-13 WA Budget announcement to provide an exemption for wages paid to new employees with a disability. The Bill also proposes a number of minor amendments to various WA Acts (the Duties Act 2008, the Pay-roll Tax Assessment Act 2002, the Land Tax Assessment Act 2002, and the First Home Owner Grant Act 2000).
[LTN 164, 24/8]