Western Australian Consolidated Regulations

PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 34

34 .         The continuous recording method

                If an employer chooses to use the continuous recording method to calculate the number of business kilometres travelled by a motor vehicle, the employer must —

            (a)         keep records of the odometer readings at the beginning and end of each business journey travelled by the vehicle;

            (b)         keep records of the purpose of each of the business journeys; and

            (c)         at the end of each return period, calculate the number of business kilometres travelled by the vehicle during the return period using the odometer readings referred to in paragraph (a).