Western Australian Consolidated Regulations Western Australian Consolidated Regulations (1) For the purposes
of section 44(1)(a) of the Act, an employer is required to
keep —
(a)
documents and records that evidence the provision by the employer of wages or
benefits listed in subregulation (2); and
(b)
documents and records used in the calculation of the value of, or that support
the calculation of the value of, the wages or benefits.
(2) The following
wages and benefits are listed for the purposes of
subregulation (1) —
(a) a
contribution to a redundancy benefits scheme;
(b) a
contribution to a portable long service leave fund;
(c) a
contribution to an employee share acquisition scheme;
(d) a WA
fringe benefit;
(e) a
record, odometer reading or calculation kept or made in relation to a motor
vehicle allowance under or for the purposes of Part 3 Division 1 if
all or part of the allowance is exempt under Part 3 Division 1;
(f) an
accommodation allowance, if any part of the allowance is exempt under
regulation 39;
(g) a
superannuation contribution that is taken to be wages under
clause 2(1)(d) in the Glossary to the Act;
(h) an
actuarial determination made in relation to a superannuation contribution
referred to in paragraph (g).
(3) An employer who
uses the estimated value method for calculating the value of fringe benefits
must keep a record of the value of Western Australia fringe benefits paid or
payable for the FBTA year ending in the first assessment year in which the
employer last changed from using the actual value method.
(4) The employer must
retain records kept under subregulation (3) for at least —
(a)
5 years after the employer changed from the actual value method; or
(b)
5 years after the employer lodges a final return,
whichever comes first.
[Heading inserted in Gazette 2 May 2006
p. 1711.]