Western Australian Consolidated Regulations

PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 15

15 .         Wages exemptions related to specified taxable benefits

                If an employer makes a contribution to a redundancy benefits scheme or a portable long service leave fund in relation to an employee, then wages provided or payable by the employer to the employee are exempt wages for the purposes of section 40(4) of the Act to the extent of the amount that the employer is entitled to recover from the scheme or fund.