Western Australian Consolidated Regulations

PAY-ROLL TAX ASSESSMENT REGULATIONS 2003

TABLE OF PROVISIONS

   PART 1 -- Preliminary matters  

   1.      Citation  
   2.      Commencement  
   3.      Meaning of terms used in these regulations

   PART 2 -- Various exemptions and inclusions

           Division 1 -- Miscellaneous  

   4.      Exempt expenditure by departments and others  
   5.      Contracts prescribed for the definition of wages  
   6.      Excluded contracts

           Division 2 -- Remote location benefits  

   7.      Remote location wages prescribed  
   8.      Education costs  
   9.      Fringe benefits provided in remote locations  
   10.     Remote area housing benefits

           Division 3 -- Specified taxable benefits  

   11.     Contributions to redundancy benefits schemes  
   12.     Value of redundancy benefits scheme contributions  
   13.     Portable paid long service leave  
   14.     Value of portable long service leave fund contributions  
   15.     Wages exemptions related to specified taxable benefits

           Division 4 -- Fringe benefits  

   27.     Notice of amended FBT Act assessment

   PART 3 -- Allowances

           Division 1 -- Motor vehicle allowances  

   30.     Business kilometres travelled in a return period  
   32.     Choosing a method for calculating business kilometres  
   33.     Changing the method of calculating business kilometres  
   34.     The continuous recording method  
   35.     The averaging method  
   36.     Selecting a continuous recording period  
   37.     Replacing one motor vehicle with another  
   38.     Replacement or recalibration of odometer

   PART 4 -- Superannuation contributions  

   41.     Actuarial determinations for some superannuation contributions  
   42.     Categories of members  
   44.     Scope of actuarial determinations  
   45.     Duration of actuarial determination

   PART 5 -- Keeping books and accounts  

   46.     Prescribed records (section 44)

   PART 6 -- Returns  

   47.     Manner of lodging and paying in certain circumstances
           SCHEDULE 1 -- Exempt departments and other organisations
           Compilation table