Pay-roll Tax Assessment Amendment Regulations (No. 2) 2016 (WA)

24 June 2016 GOVERNMENT GAZETTE, WA 2343

Regulations (No. 2) 2016.

TREASURY AND FINANCE

Tit 3o2*

Pay-roll Tax Assessment Act 2002

Pay-roll Tax Assessment Amendment

Regulations (No. 2) 2016

Made by the deputy of the Governor in Executive Council.

1.            Citation

These regulations are the Pay-roll Tax Assessment Amendment

2344 GOVERNMENT GAZETTE, WA 24 June 2016

2.            Commencement

These regulations come into operation as follows —

(a)	regulations 1 and 2— on the day on which these regulations are published in the Gazette;
(b)	the rest of the regulations — on 1 July 2016.

3.            Regulations amended

These regulations amend the Pay-roll Tax Assessment
Regulations 2003.

4.            Regulation 28 inserted

At the beginning of Part 3 Division 1 insert:

28. Exempt rate for motor vehicle allowances
(Act s. 9FA(3)(b))

For the purposes of section 9FA(3)(b), the exempt rate for a financial year is the rate determined by the Commissioner of Taxation of the Commonwealth under the ITA Act section 28-25(4) as the rate of cents per kilometre for cars for the income year corresponding to the financial year immediately preceding the financial year in which the allowance is paid or payable.

N. HAGLEY, Clerk of the Executive Council.