Western Australian Consolidated Regulations

PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 29

29 .         Extent of exemption for motor vehicle allowance

                If an employer chooses to treat a motor vehicle allowance as exempt wages, the allowance is exempt for a return period to the extent that it does not exceed the allowed amount calculated in accordance with the following formula —

                where —

        A         is the allowed amount;

        BK         is the number of business kilometres travelled by the vehicle in the return period as determined under regulation 30;

        R         is the rate allowed under regulation 31 for each business kilometre.

        [Regulation 29 amended in Gazette 28 Nov 2003 p. 4778.]