Western Australian Consolidated Regulations Western Australian Consolidated Regulations (1) An employer who
pays a motor vehicle allowance to a person for business kilometres travelled
in a motor vehicle provided or maintained by the person may choose to treat
the allowance as exempt wages, to the extent provided in regulation 29,
for the purposes of section 40(1)(d) of the Act and the definition of
specified exempt allowances in clause 1 in the Glossary to the Act.
(2) If the employer
does not choose to treat any part of the motor vehicle allowance as exempt
wages, the allowance is not exempt to any extent.