Western Australian Consolidated Regulations

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PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 38

38 .         Replacement or recalibration of odometer

                If the odometer of a motor vehicle which is used for business journeys is replaced or recalibrated the employer must —

            (a)         record the odometer readings immediately before and after the replacement or recalibration; and

            (b)         take those readings into account when calculating the number of kilometres travelled in the vehicle during the allowance period in which the replacement or recalibration occurred.



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