Western Australian Current Regulations

PAY-ROLL TAX ASSESSMENT REGULATIONS 2003

TABLE OF PROVISIONS

   PART 1 -- Preliminary matters  

   1.      Citation  
   2.      Commencement  
   3.      Terms used (Glossary)

   PART 2 -- Various exemptions and inclusions

           Division 1 -- Miscellaneous  

   4.      Departments and other organisations prescribed (Act s. 40(2)(q))  
           5. Class of contract prescribed (Act s. 9AA(1) wages)  
   6.      Contracts excluded from r.

           Division 2 -- Remote location benefits  

   7.      Kinds of wages prescribed (Act s. 40(2)(r))  
           8. Fringe benefits etc. relating to certain education costs of employee’s dependant  
   9.      Fringe benefits relating to water and residential fuel  
   10.     Fringe benefits etc. for housing, electricity etc.

           Division 3 -- Specified taxable benefits  

   11.     Contributions to redundancy benefits scheme  
   12.     Value of redundancy benefits scheme contributions (Act s. 9BI)  
           13. Contributions to portable paid long service leave fund  
   14.     Value of portable long service leave fund contributions (Act s. 9BI)  
           15. Exempt wages prescribed (Act s. 40(4))

           Division 4A -- Disability wages subsidy  

   16.     Disability wages subsidy prescribed (Act s. 41C)

           Division 4 -- Fringe benefits  

   27.     Amended FBT Act assessment, employer to give copy of to Commissioner

   PART 3 -- Allowances

           Division 1 -- Motor vehicle allowances  

   30.     Business kilometres travelled, determination of (Act s. 9FA(2))  
   32.     Business kilometres, methods for calculating  
   33.     Business kilometres, changing method of calculating  
   34.     Continuous recording method  
   35.     Averaging method  
   36.     Continuous recording period, selecting  
   37.     Replacing one motor vehicle with another  
   38.     Replacement or recalibration of odometer

   PART 4 -- Superannuation contributions  

   41.     Actuarial determinations for some superannuation contributions, employer’s duties as to  
   42.     Actuarial determinations, requirements for  
   44.     Actuarial determinations, content of  
   45.     Actuarial determination, duration of

   PART 5 -- Keeping books and accounts  

   46.     Records prescribed (Act s. 44(1)(a), 41A(2)); record keeping requirements

   PART 6 -- Returns  

   47.     Manner of lodging returns etc. prescribed (Act s. 28A(1))  
           48. Amount prescribed for exemption from lodging monthly returns (Act s. 29(1aa)(b))
           SCHEDULE 1 -- Exempt departments and other organisations