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Payroll tax is a general purpose tax assessed on the wages paid by an employer in Western Australia. The tax is self-assessed in that the employer calculates the liability and then pays the appropriate amount to the Office of State Revenue, by way of a monthly, quarterly or annual return. From 1 July 2014: [32] The rate of payroll tax is 5.5%.
Vehicle inspection in Australia is generally done on a state basis (with the exception of Federally Registered Heavy Vehicles, see below). Each state or territory has the authority to set its own laws pertaining to vehicle inspections, all (with the exception of the self-governing territory of Norfolk Island) have some form of inspection, either periodically or before a transfer of ownership.
The registration certificate often also acts as proof of ownership, though technically this is not the case. [4] Ownership is governed by common law. Ownership of the vehicle (if a secured financial asset) may be checked through the Personal Property Securities Register of the federal government, though this is not a mandatory register. [5]
Australian vehicle registration plates, number plates and license plates are issued by state, territory, and Commonwealth governments, and the armed forces of Australia.The plates are associated with a vehicle and are generally intended to last during the time that the vehicle remains registered in the state, though as they become unreadable (or for other reasons) they may be remade with a ...
In-state vehicle sales are recorded at the back of the title as long as there are unused reassignment boxes. If a vehicle is sold out-of-state, the new owner must apply for a new title at their local DMV office. [14] In Spain a second-hand vehicle ownership transfer is done at the DGT office or Tráfico as it's known locally. Transfer tax must ...
A wealth tax is levied on the total value of personal assets, including: bank deposits, real estate, assets in insurance and pension plans, ownership of unincorporated businesses, financial securities, and personal trusts. [17] Liabilities (primarily mortgages and other loans) are typically deducted, hence it is sometimes called a net wealth tax.