Pay-roll Tax Relief (COVID-19 Response) Regulations 2020
1Pay-roll Tax Relief (COVID-19 Response) Regulations 2020
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CrestWestern Australia
Pay-roll Tax Relief (COVID-19 Response) Act 2020
Pay-roll Tax Relief (COVID-19 Response) Regulations 2020
Western Australia
Pay-roll Tax Relief (COVID-19 Response) Regulations 2020
Contents
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Citation 1
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Commencement 1
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Terms used 1
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Emergency period: jobkeeper (extended) subsidised exempt wages 2
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Exempt wages: jobkeeper (extended) subsidised exempt wages 2
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Emergency period: apprenticeship commencements subsidised exempt wages 2
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Exempt wages: apprenticeship commencements subsidised exempt wages 3
Notes
Compilation table 4
Defined terms
Pay‑roll Tax Relief (COVID‑19 Response) Act 2020
Pay‑roll Tax Relief (COVID‑19 Response) Regulations 2020
1. Citation
These regulations are the *Pay‑roll Tax Relief (COVID‑19 Response) Regulations 2020*.
2. Commencement
These regulations come into operation as follows —
(a) regulations 1 and 2 — on the day on which these regulations are published in the Gazette;
(b) the rest of the regulations — on the day after that day.
3. Terms used
In these regulations —
apprenticeship commencements subsidised exempt wages —
(a) means wages paid or payable by an employer that are subsidised by an apprenticeship commencements wage subsidy; but
(b) does not include any part of wages paid or payable by an employer that are not subsidised by an apprenticeship commencements wage subsidy;
apprenticeship commencements wage subsidy means a payment that —
(a) is payable by the Commonwealth for the purpose of encouraging employers to engage new apprentices or trainees; and
(b) is known as the Boosting Apprenticeship Commencements wage subsidy;
jobkeeper (extended) subsidised exempt wages —
(a) means wages paid or payable by an employer, for the period commencing on 28 September 2020 and ending on 28 March 2021, that are subsidised by the jobkeeper payment; but
(b) does not include any part of wages paid or payable by an employer that are not subsidised by the jobkeeper payment.
[Regulation 3 inserted: SL 2020/245 r. 4.]