Western Australian Consolidated Regulations

PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 37

37 .         Replacing one motor vehicle with another

        (1)         If a person who is paid a motor vehicle allowance ceases to use a motor vehicle for business journeys and commences using another motor vehicle in its place, the employer may nominate the second motor vehicle as a replacement for the first.

        (2)         When a nomination has been made under subregulation (1) —

            (a)         the replacement motor vehicle is to be treated as the original motor vehicle;

            (b)         if the employer is using the averaging method, the employer may continue to do so until the employer would have been required to revert to the continuous recording method under another provision of these regulations even if the original vehicle had not been replaced; and

            (c)         the employer must —

                  (i)         record the odometer readings of both vehicles at the time of the replacement; and

                  (ii)         take those readings into account when calculating the number of kilometres travelled during the return period in which the replacement occurred.

        (3)         The employer must record the nomination in writing during the return period in which the replacement occurs.

        (4)         The employer must retain all records made under this regulation for 5 years from the end of the last return period during which any allowance relating to journeys made before the replacement is paid.