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Legislative Assembly for the ACT: 2001 Week 10 Hansard (28 August) . . Page.. 3561 ..

(b) no private motor vehicle is available.

(4) The transport cost is the reasonable cost of transport if a private motor vehicle or public transport is not reasonably available, or reasonably appropriate, to transport the worker in the circumstances.

(5) In this section:

public bus -see the Road Transport (Public Passenger Services) Act 2001, dictionary.

public transport means a public bus, a taxi or a restricted taxi.

restricted taxi-see the Road Transport (General) Act 1999, section 100.

taxi -see the Road Transport (General) Act 1999, section 100.

9K Working out transport costs

(1) The costs of taking an injured worker by private motor vehicle (the car ) to and from a place to undergo medical treatment must be worked out in accordance with this section.

(2) The transport cost is the cost worked out by multiplying the number of kilometres travelled to and from the place by the per kilometre cost for the car.

(3) The per kilometre cost for the car is the amount mentioned in the Income Tax Assessment Regulations 1997 (Cwlth), schedule 1, part 2 in relation to the size of the car for the financial year in which the cost was incurred.

9L Costs of accommodation and meals (ACT WC Regs r 15)

(1) The cost of accommodation for the worker is the relevant amount set out in a public ruling by the Commonwealth Commissioner of Taxation in relation to reasonable allowance amounts for the year in which the costs were incurred.

Note For the financial year 2000-2001, the ruling in relation to reasonable allowance amounts is TR2000/13. It is available on the website of the Australian Taxation Office (www.ato.gov.au).

(2) The relevant amount, for accommodation, is the amount that would be allowed for an employee on the lowest salary for which allowances are given for the place where the employee was accommodated.

(3) The worker is not entitled to payment for a meal unless the meal is eaten while the worker-

(a) is travelling to or from medical treatment (the treatment ) for which compensation is payable under this part; or

(b) is at a place to receive the treatment; or

(c) is staying at accommodation for which compensation is payable under this part.

(4) In this section:

accommodation , for a worker, includes meals for the worker, other than a meal to which the worker is not entitled to payment because of subsection (3).

public ruling -see the Taxation Administration Act 1953 (Cwlth), section 14ZAAA (Interpretation).

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