WAIn ForceAct
Pay-roll Tax Assessment Act 2002
Div 2Non‑group employers’ liability
Start here
Get a plain-English read of Div 2
Turn the raw legal text into a practical explanation grounded in Pay-roll Tax Assessment Act 2002.
Division 2 — Non‑group employers’ liability
- Annual tax liability: local non‑group employers 35
11A. Apportioned threshold amounts for s. 10: local non‑group employers 38
-
Tax payable with returns: local non‑group employer 38
-
Apportioned threshold amounts for s. 11: local non‑group employers 40
-
Annual tax liability: interstate non‑group employers 41
-
Apportioned threshold amounts for s. 13: interstate non‑group employers 43
-
Tax payable with progressive returns: interstate non‑group employers 44
-
Annual reconciliation: non‑group employers 45