Western Australian Consolidated Regulations Western Australian Consolidated Regulations (1) This regulation
applies if —
(a) an
accommodation allowance is paid to an employee in advance of an expected
business night;
(b) the
amount of the allowance is not treated as wages in the return period during
which it is paid; and
(c) the
employee is in fact not absent as expected on that night or stays in
accommodation provided by the employer.
(2) An adjustment is
to be made under subregulation (3) unless the employee —
(a) is
absent on another business night during the relevant period and is not paid
another accommodation allowance for that night; or
(b)
repays the unused allowance to the employer during the adjustment period.
(3) If an adjustment
is to be made for the purposes of subregulation (2) then, at the end of
the adjustment period, the employer must add an amount equal to the amount of
the unused accommodation allowance to the amount shown in the return as the
amount of wages paid or payable by the employer to the employee for the last
return period in the adjustment period.
(4) For the purposes
of this regulation, the adjustment period is the period consisting
of —
(a) the
return period during which the employee’s absence was initially expected
to occur;
(b) the
following return period; and
(c) any
subsequent return periods that the Commissioner in writing allows to be
included.