Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007
32. Section 20A inserted32. Section 20A inserted
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32. Section 20A inserted
After section 20 the following section is inserted —
“
20A. Dual liability — groups
(1) If a group is, for a period, liable to pay pay‑roll tax under both Part 2 Division 3 of this Act and liable to pay pay‑roll tax under Part 2 Division 3 of the corresponding Pay‑roll Tax Assessment Act then, for the purposes of calculating the amount of pay‑roll tax the group is liable to pay, a reference to WA taxable wages in Part 2 Division 3 of this Act is to be read as a reference to WA taxable wages as defined in this Act and WA taxable wages as defined in the corresponding Pay‑roll Tax Assessment Act. (2) The members of a group need not pay the pay‑roll tax which the group is otherwise liable to pay for the period, in accordance with subsection (1), to the extent to which the members of the group have paid pay‑roll tax under Part 2 Division 3 of the corresponding Pay‑roll Tax Assessment Act for the period.
”.