Western Australian Repealed Regulations

This legislation has been repealed.

PAY-ROLL TAX ASSESSMENT REGULATIONS 1971

TABLE OF PROVISIONS

   PART 1 -- General  

   1.      Citation  
   2.      Interpretation  
   2A.     Prescribed classes of contracts  
   3.      Registration  
   3A.     Prescribed departments or other organisations  
   4.      Application for rebate to be in writing and served on the Commissioner  
   5.      Annual returns  
   6.      When return or application deemed to be furnished  
   7.      Expenses of persons  
   8.      How tax may be paid, etc.  
   9.      Officer may appear for Commissioner  
   9A.     Prescription of Commissioner as State taxation officer  
   11A.    Interest on amount refunded  
   12.     Offences  

   PART 2 -- Fringe benefits and prescribed benefits  

           Division 1 -- General  

   13.     Interpretation in PART  
   14.     Remote area wages that are not taxable wages  

           Division 2 -- Prescribed benefits  

   15.     Prescribed benefits  
   16.     Exempt wages on prescribed benefit  
   17.     Value of redundancy and portable long service leave benefits  
   18.     Value of employee share acquisition benefit  
   19.     Market value of a share, unit or right  
   20.     Records to be made and preserved  

           Division 3 -- Fringe benefits -- requirements  

   21.     Benefits that are not fringe benefits  
   22.     Changing basis of calculating value of fringe benefits  
   23.     Monthly returns on estimated value basis  
   24.     Annual returns on estimated value basis  
   25.     Final returns by employers using estimated value basis  
   26.     Amended assessments under FBTA Act  
   27.     Records to be made and preserved  

   PART 3 -- Allowances  

           Division 1 -- Motor vehicle allowances  

   28.     Interpretation in Division 1 of Part 3  
   29.     Motor vehicle allowances prescribed  
   30.     Methods for calculating number of business kilometres  
   31.     Continuous recording method  
   32.     Averaging method -- selecting a recording period  
   33.     Averaging method -- keeping records  
   34.     Averaging method -- calculating the average  
   35.     Averaging method -- calculating deemed distance  
   36.     Replacing one motor vehicle with another  
   37.     Replacement or recalibration of odometer  

           Division 2 -- Accommodation allowances  

   38.     Interpretation in Division 2 of Part 3  
   39.     Accommodation allowances prescribed  
   40.     Reinstatement of unused allowances  
   41.     Record keeping  

   PART 4 -- Certain superannuation contributions  

   42.     Employer to obtain actuarial determination  
   43.     Categories of participants  
   44.     Deemed rate of earnings  
   45.     Determination for 3 years  
   46.     Duration of actuarial determination  
   47.     Retention of superannuation records  
           SCHEDULE 2  
           Compilation table