Western Australian Current Acts Western Australian Current Acts (1) For the purposes
of section 9AA(1)(g), the exempt component ( E ) of a motor vehicle allowance
paid or payable in respect of a financial year is calculated in accordance
with the formula —
where —
K is the number of business kilometres travelled
during the financial year under subsection (2);
R is the exempt rate under subsection (3).
(2) The number of
business kilometres travelled during the financial year is to be determined
—
(a) if
paragraph (b) does not apply to the employer — in accordance with the
applicable recording method in the regulations; or
(b) if
the Commissioner has, by order in writing, approved the use, by an employer or
class of employer, of another method (including the use of an estimate) of
determining the number of business kilometres travelled during the financial
year — in accordance with the method approved by the Commissioner.
(3) The exempt rate
for the financial year concerned is —
(a) 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; or
(b) if
no determination referred to in paragraph (a) is in force — the rate
prescribed in the regulations.
[Section 9FA inserted: No. 15 of 2010 s. 7;
amended: No. 12 of 2019 s. 145.]