Western Australian Consolidated Regulations

PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 9

9 .         Fringe benefits provided in remote locations

        (1)         An expense payment fringe benefit, a property fringe benefit or a residual fringe benefit provided in relation to the supply, use or cost of water for use for the domestic purposes of an employee who is employed in a remote location is exempt where, if the benefit related to residential fuel under the FBTA Act, the taxable value of the benefit would be reduced under section 59 of that Act.

        (2)         An expense payment fringe benefit, a property fringe benefit, or a residual fringe benefit is exempt if —

            (a)         it relates to residential fuel; and

            (b)         its taxable value is reduced under section 59 of the FBTA Act.