📘 Pay-roll Tax Assessment Amendment Act 2010
The Pay-roll Tax Assessment Amendment Act 2010 amends the Pay-roll Tax Assessment Act 2002 and the Pay-roll Tax Assessment Regulations 2003. It refines the definition of taxable wages, clarifies employer grouping rules, and introduces exemptions for parental leave and wages for services performed overseas.
Impact
Businesses in Western Australia are affected by changes to payroll tax calculations, particularly regarding fringe benefits, superannuation, shares/options, and termination payments. Employers also need to understand the new rules for determining taxable wages when employees work in multiple jurisdictions. Changes to grouping rules impact how businesses are assessed for payroll tax.
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