Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2002
76. Section 13 modified76. Section 13 modified
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76. Section 13 modified
After section 13(4) the following subsections are inserted —
“
(5) In this section a reference to the taxable wages to be specified in a return for a period by an employer is to be read as a reference to the amount equal to the sum of —
(a) the amount of the taxable wages to be specified in the return for the purposes of this section; and
cl. 77
(b) the amount of the taxable wages to be specified in a return for that period for the purposes of section 13 of the corresponding Pay-roll Tax Assessment Act.
(6) If an employer has furnished a return relating to a period under section 13 of the corresponding Pay-roll Tax Assessment Act, the employer is not required to furnish a return for that period under this section.
”.