The Pay-roll Tax Assessment Amendment Act amends the Pay-roll Tax Assessment Act 2002 to remove the payroll tax exemption for new worker trainees with effect from 1 July 2019. These changes support the Government’s new employer incentive scheme. More details about this scheme are available from the Jobs & Skills website.
The Revenue Laws Amendment Act addresses significant duty leakage, ensures certain taxpayer exemptions and concessions apply correctly, and improves the efficiency of the State’s taxation legislation.
The Taxation Administration Amendment Act improves the administrative and enforcement arrangements in the Taxation Administration Act 2003.
The amended Acts can be accessed from Western Australian Legislation website.
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