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FAIR WORK REGULATIONS 2009 (SLI NO 112 OF 2009) - REG 2.12

Certain terms have no effect -- reasonable deductions

         (1)   For subsection 326 (2) of the Act, a circumstance in which a deduction mentioned in subsection 326 (1) of the Act is reasonable is that:

                (a)    the deduction is made in respect of the provision of goods or services:

                          (i)    by an employer, or a party related to the employer; and

                         (ii)    to an employee; and

               (b)    the goods or services are provided in the ordinary course of the business of the employer or related party; and

                (c)    the goods or services are provided to members of the general public on:

                          (i)    the same terms and conditions as those on which the goods or services were provided to the employee; or

                         (ii)    on terms and conditions that are not more favourable to the members of the general public.

Examples

1   A deduction of health insurance fees made by an employer that is a health fund.

2   A deduction for a loan repayment made by an employer that is a financial institution.

         (2)   For subsection 326 (2) of the Act, a circumstance in which a deduction mentioned in subsection 326 (1) of the Act is reasonable is that the deduction is for the purpose of recovering costs directly incurred by the employer as a result of the voluntary private use of particular property of the employer by an employee (whether authorised or not).

Examples of costs

1   The cost of items purchased on a corporate credit card for personal use by the employee.

2   The cost of personal calls on a company mobile phone.

3   The cost of petrol purchased for the private use of a company vehicle by the employee.



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