Western Australian Consolidated Regulations

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PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 30

30 .         Business kilometres travelled in a return period

                The number of business kilometres travelled in a return period is —

            (a)         if the employer is using the continuous recording method — the number of business kilometres travelled by the vehicle during the return period as calculated under regulation 34(c);

            (b)         if the employer is using the averaging method — the average number of business kilometres travelled by the vehicle in the return period as calculated under regulation 35(3); or

            (c)         if the employer is unable to use either of those methods — the number of business kilometres travelled by the vehicle in the return period as calculated under regulation 32(4).



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