Western Australian Consolidated Regulations

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PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 36

36 .         Selecting a continuous recording period

        (1)         A continuous recording period is a period of at least 12 consecutive weeks nominated by the employer during which —

            (a)         the vehicle is or will be used for business journeys of the frequency and length that can reasonably be expected to be made by the vehicle during any similar period within the next 5 years; and

            (b)         the employer uses the continuous recording method to determine the number of business kilometres travelled by the vehicle.

        (2)         If an employer is directed by the Commissioner to select another recording period, the period must be selected from the current period in which the employer has been using the continuous recording method.



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