Western Australian Consolidated Regulations Western Australian Consolidated Regulations[r. 4]
The Commissioner for Equal Opportunity
The Commissioner of Main Roads
The Commissioner of Workplace Agreements 3
The Corruption and Crime Commission of Western Australia
The Curriculum Council
The Department of Agriculture and Food
The Department of the Attorney General
The Department for Community Development
The Department of Consumer and Employment Protection 4
The Department of Corrective Services
The Department of Culture and the Arts
The Department of Education and Training
The Department of Education Services
The Department of Environment and Conservation
The Department of Fisheries
The Department of Health
The Department of Indigenous Affairs
The Department of Local Government and Regional Development
The Department of Industry and Resources
The Department for Planning and Infrastructure 5
The Department of the Premier and Cabinet
The Department of Racing, Gaming and Liquor
The Department of the Registrar, Western Australian Industrial Relations
Commission
The Department of Sport and Recreation
The Department of Treasury and Finance
The Department of Water
The Disability Services Commission
The Electorate Offices of Members of Parliament
The Gascoyne Development Commission
The Goldfields Esperance Development Commission
The Governor’s Establishment
The Great Southern Development Commission
The Kimberley Development Commission
The Mid West Development Commission
The Office of Energy
The Office of the Auditor General
The Office of the Director of Public Prosecutions
The Office of the Information Commissioner
The Office of the Inspector of Custodial Services
The Office of Water Regulation 6
The Parliament
The Parliamentary Commissioner for Administrative Investigations
The Peel Development Commission
The Pilbara Development Commission
The Public Sector Commission
The Recreation Camps and Reserves Board
The South West Development Commission
The State Supply Commission
The Water and Rivers Commission 7
The Western Australian Building Management Authority
The Western Australian Electoral Commission
The Western Australia Police Service and the Police Force within the meaning
of the Police Act 1892
The Wheatbelt Development Commission
[Schedule 1 amended in Gazette
7 Sep 2004 p. 3884; 5 Nov 2004 p. 4987;
2 May 2006 p. 1709‑10; 11 Jul 2006
p. 2546; 22 Aug 2006 p. 3469; 22 Dec 2006
p. 5807; 11 Feb 2011 p. 504‑5.]
[r. 3]
In this Glossary,
unless the contrary intention appears —
actuarial determination means a determination by
an actuary made in accordance with regulation 44;
allowance period , in relation to a motor vehicle
allowance, means the period during which the vehicle travelled the business
kilometres to which the allowance relates;
averaging method , in relation to a motor vehicle
allowance paid or payable in relation to a vehicle for a return period, means
the method described in regulations 32, 33 and 35 for
calculating the number of business kilometres travelled by the vehicle in the
return period;
BK percentage , in relation to a vehicle, means
the percentage of business kilometres travelled by the vehicle in a given
period as calculated under regulation 35(2);
business journey , in relation to a vehicle for
which a motor vehicle allowance is paid by an employer, means a journey made
in the vehicle by an employee in the course of his or her employment;
business kilometre , in relation to a motor
vehicle allowance, means a kilometre and any remainder of part of a kilometre,
travelled by a person in the course of a business journey;
business night , in relation to an accommodation
allowance paid or payable to a person, means a night during which the person,
in the course of his or her employment —
(a) is
absent from the person’s usual place of residence; and
(b)
stays in accommodation other than accommodation provided by the employer;
continuous recording method , in relation to a
motor vehicle allowance paid or payable in relation to a vehicle for a return
period, means the method described in regulation 34 for calculating the
number of business kilometres travelled by the vehicle in the return period;
continuous recording period has the meaning given
in regulation 36(1);
dependant , in relation to a person, means a child
of the person who is wholly dependent upon the person’s earnings and who
is either —
(a) less
than 18 years old; or
(b)
18 years old or older but less than 25 years old, and is receiving
full‑time education at a primary, secondary or tertiary institution;
education costs —
(a)
include school fees and reasonable expenses incurred for travel, accommodation
and meals;
(b) do
not include any fee required to be paid for tertiary education;
employee means a person to whom wages are paid or
payable;
expense payment fringe benefit has the same
meaning as in the FBTA Act;
industrial award means —
(a) an
award, order or industrial agreement within the meaning of the
Industrial Relations Act 1979 ; or
(b) an
award, order or determination made by the Coal Industry Tribunal of Western
Australia under the Coal Industry Tribunal of Western Australia Act 1992
; or
(c) an
award, order or industrial agreement under a similar law of another State or
of the Commonwealth;
loan fringe benefit has the same meaning as in the
FBTA Act;
portable long service leave fund means a fund
established to provide paid long service leave for employees in a particular
industry who are employed from time to time by different employers in the
industry;
property fringe benefit has the same meaning as in
the FBTA Act;
redundancy benefits scheme means a scheme or trust
(except a superannuation fund) that operates to provide benefits for persons
working within an industry who —
(a) are
made redundant; or
(b)
leave the industry; or
(c)
retire;
remote area holiday transport has the same meaning
as in section 58ZC of the FBTA Act;
remote area housing fringe benefit has the same
meaning as in section 58ZC of the FBTA Act;
remote area housing loan has the same meaning as
in section 58ZC of the FBTA Act;
remote area housing rent has the same meaning as
in section 58ZC of the FBTA Act;
remote area residential property has the same
meaning as in section 58ZC of the FBTA Act;
remote area residential property option fee has
the same meaning as in section 58ZC of the FBTA Act;
remote area residential property repurchase
consideration has the same meaning as in section 58ZC of the FBTA Act;
residential fuel has the same meaning as in the
FBTA Act;
residual fringe benefit has the same meaning as in
the FBTA Act;
vehicle , in relation to a vehicle allowance,
means a motor vehicle that is provided and maintained by a person to whom an
employer pays a vehicle allowance for business kilometres travelled by the
vehicle.
[Clause 1 amended by Act No. 15 of 2010
s. 44.]
