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  
   16.     Employee share acquisition schemes  
   17.     Value of contributions to share acquisition schemes  
   18.     Market value of shares, units and rights  

           Division 4 -- Fringe benefits  

   19.     Excluded fringe benefits  
   20.     Methods for calculating the value of taxable fringe benefits  
   21.     Returns using the actual value method  
   22.     Eligibility to use estimated value method  
   23.     Monthly returns using the estimated value method  
   24.     Annual returns using the estimated value method  
   25.     Final returns using the estimated value method  
   26.     Changing method of valuing fringe benefits  
   27.     Notice of amended FBT Act assessment  

   PART 3 -- Specified exempt allowances  

           Division 1 -- Motor vehicle allowances  

   28.     Exempt motor vehicle allowances  
   29.     Extent of exemption for motor vehicle allowance  
   30.     Business kilometres travelled in a return period  
   31.     Rate allowed for business kilometres  
   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  

           Division 2 -- Accommodation allowances  

   39.     Exemptions for accommodation allowances  
   40.     Adjustments for unused allowances  

   PART 4 -- Superannuation contributions  

   41.     Actuarial determinations for some superannuation contributions  
   42.     Categories of participants  
   43.     Rate of earnings  
   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
           
[Reprinted under the Reprints Act 1984 as]