New South Wales Repealed Regulations

This legislation has been repealed.

PAY-ROLL TAX REGULATION 1998 - REG 3

3 Definitions

In this Regulation:
"award" means:

(a) a State industrial agreement within the meaning of the Industrial Relations Act 1996 , or

(b) any other agreement with respect to salaries or wages entered into under the provisions of any other law of the State between an employer constituted by that law and an association or organisation representing a group or class of employees, or

(c) an award, agreement or other instrument under the law of the Commonwealth or of another State or Territory, being an award, agreement or other instrument of a similar nature to an agreement referred to in paragraph (a) or (b).

(a) a journey undertaken in a motor vehicle by a person otherwise than in the application of the vehicle to a private use, being an application that, if the person is paid a motor vehicle allowance for that use, results in the provision of a fringe benefit (within the meaning of the Fringe Benefits Tax Assessment Act 1986 of the Commonwealth) by the employer, or

(b) a journey undertaken in a motor vehicle by a person in the course of producing assessable income of the person (within the meaning of the Income Tax Assessment Act 1936 of the Commonwealth).