Western Australian Repealed Regulations

This legislation has been repealed.

PAY-ROLL TAX ASSESSMENT REGULATIONS 1971

TABLE OF PROVISIONS

   PART 1 -- General  

   1.      Citation
            
   2.      Interpretation
            
   2A.     Prescribed classes of contracts
            
   3.      Registration
            
   3A.     Prescribed departments or other organisations
            
   4.      Application for rebate to be in writing and served on the Commissioner
            
   5.      Annual returns
            
   6.      When return or application deemed to be furnished
            
   7.      Expenses of persons
            
   8.      How tax may be paid, etc.
            
   9.      Officer may appear for Commissioner
            
   9A.     Prescription of Commissioner as State taxation officer
            
   11A.    Interest on amount refunded
            
   12.     Offences

   PART 2 -- Fringe benefits and prescribed benefits

           Division 1 -- General  

   13.     Interpretation in PART
            
   14.     Remote area wages that are not taxable wages

           Division 2 -- Prescribed benefits  

   15.     Prescribed benefits
            
   16.     Exempt wages on prescribed benefit
            
   17.     Value of redundancy and portable long service leave benefits
            
   18.     Value of employee share acquisition benefit
            
   19.     Market value of a share, unit or right
            
   20.     Records to be made and preserved

           Division 3 -- Fringe benefits -- requirements  

   21.     Benefits that are not fringe benefits
            
   22.     Changing basis of calculating value of fringe benefits
            
   23.     Monthly returns on estimated value basis
            
   24.     Annual returns on estimated value basis
            
   25.     Final returns by employers using estimated value basis
            
   26.     Amended assessments under FBTA Act
            
   27.     Records to be made and preserved

   PART 3 -- Allowances

           Division 1 -- Motor vehicle allowances  

   28.     Interpretation in Division 1 of Part
            
   29.     Motor vehicle allowances prescribed
            
   30.     Methods for calculating number of business kilometres
            
   31.     Continuous recording method
            
   32.     Averaging method -- selecting a recording period
            
   33.     Averaging method -- keeping records
            
   34.     Averaging method -- calculating the average
            
   35.     Averaging method -- calculating deemed distance
            
   36.     Replacing one motor vehicle with another
            
   37.     Replacement or recalibration of odometer

           Division 2 -- Accommodation allowances  

   38.     Interpretation in Division 2 of Part
            
   39.     Accommodation allowances prescribed
            
   40.     Reinstatement of unused allowances
            
   41.     Record keeping

   PART 4 -- Certain superannuation contributions  

   42.     Employer to obtain actuarial determination
            
   43.     Categories of participants
            
   44.     Deemed rate of earnings
            
   45.     Determination for 3 years
            
   46.     Duration of actuarial determination
            
   47.     Retention of superannuation records
           SCHEDULE 2
           Compilation table