The Pay-roll Tax Assessment Act 2002 (WA) will be amended to provide the WA Commissioner of State Revenue a discretion to exclude a member from a group from 1 July 2012, other than where employers are related to each other by virtue of s 50 of the Corporations Act 2001 (Cth). The WA Office of State Revenue (OSR) says entities currently grouped for WA pay-roll tax purposes may be eligible to apply for an exclusion from grouping under the Commissioner’s Practice.
The OSR has released the following publications on its website:
- Commissioner’s Practice PTA 031.1 (Pay-roll tax – Commissioner’s discretion to exclude from a group);
- Commissioner’s Practice PT 2.1 (Pay-roll tax -grouping exclusions);
- Pay-roll Tax Grouping Provisions Fact Sheet;
- Application for Exclusion from Grouping – Pay-roll Tax.
The Commissioner’s Practices take effect from 1 July 2012.
[LTN 123, 28/6]