WAIn ForceAct
Pay-roll Tax Assessment Act 2002
Div 1Liability to pay‑roll tax
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Division 1 — Liability to pay‑roll tax
- Pay‑roll tax on WA taxable wages 4
6A. Wages that are taxable in this jurisdiction 4
6B. Jurisdiction in which person who performs services is based 7
6C. Jurisdiction in which employer is based 8
6D. Place and date of payment of wages 9
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Time for payment of pay‑roll tax 10
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Liability to pay‑roll tax 10
7A. Tax thresholds and tapering value: half-years in financial year beginning 1 July 2019 10
- Tax thresholds and tapering value: financial years beginning on or after 1 July 2020 11