CTHIn ForceLegislation
Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007
33. Section 29 modified33. Section 29 modified
Start here
Get a plain-English read of 33. Section 29 modified
Turn the raw legal text into a practical explanation grounded in Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA)) Notice 2007.
33. Section 29 modified
After section 29(1b) the following subsection is inserted —
“
(1ba) If the employer or group is liable to pay pay‑roll tax under both this Act and the corresponding Pay‑roll Tax Assessment Act then, in subsection (1a), the expected pay‑roll tax liability is the sum of —
(a) the amount of expected pay‑roll tax liability in subsection (1b) of this Act; and
(b) the amount of expected pay‑roll tax liability in section 29(1b) of the corresponding Pay‑roll Tax Assessment Act.
”.