Clause 5(1) For the purposes of section 3AA (7) of the Act, a motor vehicle allowance is a prescribed allowance.(2) For the purposes of section 3AA (7) (b) of the Act, the prescribed rate in relation to a motor vehicle allowance is:(a) in the case of a person paid an allowance under an award that specifies the allowance as a rate for each kilometre or part of a kilometre travelled by the person in the course of the person’s employment by means of a motor vehicle provided or maintained by the person—the rate specified in the award, or(b) in the case of any other person—53.5 cents for each kilometre or part of a kilometre travelled by the person in the course of business journeys by means of a motor vehicle provided or maintained by the person.
Pay-roll Tax Regulation 1998