❓ WA Parliament QoN regarding payroll tax changes announced on 22 January 2003, seeking data on affected businesses and clarification on the impact of the changes. The Treasurer provides data from 2000-01 and clarifies the implementation date and tax liabilities.
AnsweredQoN 626Legislative Council
QuestionView source ↗
I refer to the Treasurer’s announcement on 22 January 2003, which stated that payroll tax changes would reduce compliance costs for all businesses and more than half would enjoy reduced tax bills. (1) How many Western Australian businesses have a payroll of more than $675 000? (2) How many of these businesses have a payroll of more than $750 000? (3) On what date will the payroll tax increases be in place and will they be backdated? (4) Is it the case that an employer with a payroll of approximately $2 million currently incurring a tax liability of approximately $48 000 will now incur a payroll tax bill of $75 000, an increase of some 55 per cent? (5) What would be the current and proposed payroll tax bills for businesses with annual payrolls of $1 million, $3 million, $5 million and $7 million? Hon NICK GRIFFITHS
AnswerView source ↗
I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(1) How many Western Australian businesses have a payroll of more than $675 000? (2) How many of these businesses have a payroll of more than $750 000? (3) On what date will the payroll tax increases be in place and will they be backdated? (4) Is it the case that an employer with a payroll of approximately $2 million currently incurring a tax liability of approximately $48 000 will now incur a payroll tax bill of $75 000, an increase of some 55 per cent? (5) What would be the current and proposed payroll tax bills for businesses with annual payrolls of $1 million, $3 million, $5 million and $7 million? Hon NICK GRIFFITHS replied: I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(2) How many of these businesses have a payroll of more than $750 000? (3) On what date will the payroll tax increases be in place and will they be backdated? (4) Is it the case that an employer with a payroll of approximately $2 million currently incurring a tax liability of approximately $48 000 will now incur a payroll tax bill of $75 000, an increase of some 55 per cent? (5) What would be the current and proposed payroll tax bills for businesses with annual payrolls of $1 million, $3 million, $5 million and $7 million? Hon NICK GRIFFITHS replied: I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(3) On what date will the payroll tax increases be in place and will they be backdated? (4) Is it the case that an employer with a payroll of approximately $2 million currently incurring a tax liability of approximately $48 000 will now incur a payroll tax bill of $75 000, an increase of some 55 per cent? (5) What would be the current and proposed payroll tax bills for businesses with annual payrolls of $1 million, $3 million, $5 million and $7 million? Hon NICK GRIFFITHS replied: I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(4) Is it the case that an employer with a payroll of approximately $2 million currently incurring a tax liability of approximately $48 000 will now incur a payroll tax bill of $75 000, an increase of some 55 per cent? (5) What would be the current and proposed payroll tax bills for businesses with annual payrolls of $1 million, $3 million, $5 million and $7 million? Hon NICK GRIFFITHS replied: I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(5) What would be the current and proposed payroll tax bills for businesses with annual payrolls of $1 million, $3 million, $5 million and $7 million? Hon NICK GRIFFITHS replied: I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
Hon NICK GRIFFITHS replied: I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(1) How many Western Australian businesses have a payroll of more than $675 000? (2) How many of these businesses have a payroll of more than $750 000? (3) On what date will the payroll tax increases be in place and will they be backdated? (4) Is it the case that an employer with a payroll of approximately $2 million currently incurring a tax liability of approximately $48 000 will now incur a payroll tax bill of $75 000, an increase of some 55 per cent? (5) What would be the current and proposed payroll tax bills for businesses with annual payrolls of $1 million, $3 million, $5 million and $7 million? Hon NICK GRIFFITHS replied: I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(2) How many of these businesses have a payroll of more than $750 000? (3) On what date will the payroll tax increases be in place and will they be backdated? (4) Is it the case that an employer with a payroll of approximately $2 million currently incurring a tax liability of approximately $48 000 will now incur a payroll tax bill of $75 000, an increase of some 55 per cent? (5) What would be the current and proposed payroll tax bills for businesses with annual payrolls of $1 million, $3 million, $5 million and $7 million? Hon NICK GRIFFITHS replied: I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(3) On what date will the payroll tax increases be in place and will they be backdated? (4) Is it the case that an employer with a payroll of approximately $2 million currently incurring a tax liability of approximately $48 000 will now incur a payroll tax bill of $75 000, an increase of some 55 per cent? (5) What would be the current and proposed payroll tax bills for businesses with annual payrolls of $1 million, $3 million, $5 million and $7 million? Hon NICK GRIFFITHS replied: I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(4) Is it the case that an employer with a payroll of approximately $2 million currently incurring a tax liability of approximately $48 000 will now incur a payroll tax bill of $75 000, an increase of some 55 per cent? (5) What would be the current and proposed payroll tax bills for businesses with annual payrolls of $1 million, $3 million, $5 million and $7 million? Hon NICK GRIFFITHS replied: I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(5) What would be the current and proposed payroll tax bills for businesses with annual payrolls of $1 million, $3 million, $5 million and $7 million? Hon NICK GRIFFITHS replied: I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
Hon NICK GRIFFITHS replied: I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
I thank the member for some notice of this question. The following responses are based on 2000-01 payroll tax data used to prepare the review of state business taxes. More recent data is currently being processed. (1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(1) A total of 8 272 employers have a payroll of $675 000 or above and are registered for payroll tax in Western Australia. (2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(2) A total of 7 880 employers have a payroll of $750 000 or above and are registered for payroll tax in Western Australia. (3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(3) The single marginal payroll tax rate scale will apply from 1 July 2003, subject to approval by Parliament, and will not be applied retrospectively prior to this date. (4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(4) No. An employer with a taxable payroll of $2 million is currently subject to payroll tax of $64 483 a year and will be subject to payroll tax of $75 000 under the new scale. This represents a $10 517 or 16.3 per cent increase. (5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(5) (a) An employer with a taxable annual payroll of $1 million is currently subject to payroll tax of $15 817 and will be subject to payroll tax of $15 000 under the new scale. (b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(b) An employer with a taxable annual payroll of $3 million is currently subject to payroll tax of $116 625 and will be subject to payroll tax of $135 000 under the new scale. (c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(c) An employer with a taxable annual payroll of $5 million is currently subject to payroll tax of $265 000 and will be subject to payroll tax of $255 000 under the new scale. (d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
(d) An employer with a taxable annual payroll of $7 million is currently subject to payroll tax of $420 000 and will be subject to payroll tax of $375 000 under the new scale.
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