Pay-roll Tax Assessment Regulations 2003 (WA)

Western Australia Pay-roll Tax Assessment Act 2002 Pay-roll Tax Assessment Regulations 2003 Western Australia Pay-roll Tax Assessment Regulations 2003 Contents Part 1 — Preliminary matters 1. Citation 1 2. Commencement 1 3. Terms used (Glossary) 1 Part 2 — Various exemptions and inclusions Division 1 — Miscellaneous 4. Departments and other organisations prescribed (Act s. 40(2)(q)) 2 5. Class of contract prescribed (Act s. 9AA(1) wages) 2 6. Contracts excluded from r. 5 2 Division 2 — Remote location benefits 7. Kinds of wages prescribed (Act s. 40(2)(r)) 3 8. Fringe benefits etc. relating to certain education costs of employee's dependant 3 9. Fringe benefits relating to water and residential fuel 3 10. Fringe benefits etc. for housing, electricity etc. 4 Division 3 — Specified taxable benefits 11. Contributions to redundancy benefits scheme 5 12. Value of redundancy benefits scheme contributions (Act s. 9BI) 5 13. Contributions to portable paid long service leave fund 5 14. Value of portable long service leave fund contributions (Act s. 9BI) 5 15. Exempt wages prescribed (Act s. 40(4)) 5 Division 4A — Disability wages subsidy 16. Disability wages subsidy prescribed (Act s. 41C) 6 Division 4 — Fringe benefits 27. Amended FBT Act assessment, employer to give copy of to Commissioner 7 Part 3 — Allowances Division 1 — Motor vehicle allowances 30. Business kilometres travelled, determination of (Act s. 9FA(2)) 8 32. Business kilometres, methods for calculating 8 33. Business kilometres, changing method of calculating 10 34. Continuous recording method 10 35. Averaging method 11 36. Continuous recording period, selecting 12 37. Replacing one motor vehicle with another 13 38. Replacement or recalibration of odometer 14 Part 4 — Superannuation contributions 41. Actuarial determinations for some superannuation contributions, employer's duties as to 15 42. Actuarial determinations, requirements for 15 44. Actuarial determinations, content of 16 45. Actuarial determination, duration of 17 Part 5 — Keeping books and accounts 46. Records prescribed (Act s. 44(1)(a), 41A(2)); record keeping requirements 18 Part 6 — Returns 47. Manner of lodging returns etc. prescribed (Act s. 28A(1)) 20 48. Amount prescribed for exemption from lodging monthly returns (Act s. 29(1aa)(b)) 21 Schedule 1 — Exempt departments and other organisations Glossary 1. MC Terms used 24 Notes Compilation table 27 Other notes 29 Defined terms Pay‑roll Tax Assessment Act 2002 Pay‑roll Tax Assessment Regulations 2003