Western Australian Consolidated Regulations

PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 31

31 .         Rate allowed for business kilometres

                The rate allowed for the purposes of regulation 29 is —

            (a)         if the allowance is paid under an industrial award that specifies a rate to be allowed for each business kilometre travelled by a vehicle during the return period — the rate specified in the award; or

            (b)         in any other case — 75c.

        [Regulation 31 amended in Gazette 18 Jul 2003 p. 2844; 25 Jun 2004 p. 2247; 19 Apr 2005 p. 1304; 27 Jun 2006 p. 2307; 15 May 2007 p. 2096; 19 Jun 2009 p. 2252.]