1Salaries and Allowances Regulations 1975

![Crest]()Western Australia Salaries and Allowances Act 1975 Salaries and Allowances Regulations 1975 Western Australia Salaries and Allowances Regulations 1975 Contents 1. Citation 1 2. Terms used 1 3. Prescribed offices 2 3A. Government entities 4 4. Remuneration prescribed for s. 10C(5) 4 5. Remuneration prescribed for s. 10D(9) 5 6. Remuneration prescribed for s. 10E(3) 7 Notes Compilation table 9 Other notes 12 Defined terms Western Australia Salaries and Allowances Act 1975 Salaries and Allowances Regulations 1975 ##### 1. Citation These regulations may be cited as the *Salaries and Allowances Regulations 1975*. [Regulation 1 amended: Gazette 23 Jan 1981 p. 388.] ##### 2. Terms used In these regulations — commencement day means the day on which the *Salaries and Allowances Amendment Regulations 2018* regulation 3 comes into operation; section means section of the Act; taxation ruling means a public ruling, made by the Commissioner of Taxation of the Commonwealth under the *Taxation Administration Act 1953* (Commonwealth), determining reasonable amounts for daily travel allowance expenses for a financial year. [Regulation 2 inserted: Gazette 6 Jul 2018 p. 2538.] ##### 3. Prescribed offices The offices created or established under the written laws specified in column 1 of the Schedule and specified in column 2 of that Schedule opposite and corresponding to those written laws are prescribed offices for the purposes of section 6. Schedule | **Column 1** | **Column 2** | | --- | --- | | **Written Law** | **Prescribed Office** | | *Commissioner for Children and Young People Act 2006* | Commissioner for Children and Young People | | *Conservation and Land Management Act 1984* | Executive Director of the Department of Environment and Conservation 1 | | *Director of Public Prosecutions Act 1991* | Director of Public Prosecutions Deputy Director of Public Prosecution | | *Electoral Act 1907* | Electoral Commissioner Deputy Electoral Commissioner | | *Equal Opportunity Act 1984* | Commissioner for Equal Opportunity | | *Financial Administration and Audit Act 1985 2* | Auditor General | | *Fire Brigades Act 1942* | Chief Executive Officer | | *Forest Products Act 2000* | General Manager Forest Products Commission | | *Health and Disability Services (Complaints) Act 1995 3* | Director, Office of Health Review | | *Information Commissioner Act 2024* | Information Commissioner Information Access Deputy Commissioner Privacy Deputy Commissioner | | *Inspector of Custodial Services Act 2003* | Inspector of Custodial Services | | *Library Board of Western Australia Act 1951* | State Librarian | | *Local Government Act 1995* | Local Government Inspector | | *Main Roads Act 1930* | Commissioner of Main Roads | | *Mental Health Act 2014* | President, Mental Health Tribunal | | *Parliamentary Commissioner Act 1971* | Parliamentary Commissioner for Administrative Investigations Deputy Parliamentary Commissioner for Administrative Investigations | | *Police Act 1892* | Commissioner of Police Deputy Commissioner of Police (Operations) Deputy Commissioner of Police (Specialist Services) Assistant Commissioners of Police | | *Public Sector Management Act 1994* | Public Sector Commissioner | | *Solicitor‑General Act 1969* | Solicitor‑General of the State of Western Australia | | *State Administrative Tribunal Act 2004* | Ordinary members and senior members of the State Administrative Tribunal | | *State Development Act 2025* | Coordinator General | | *Western Australian Tourism Commission Act 1983* | Chief Executive Officer, Western Australian Tourism Commission | | *Work Health and Safety Act 2020* | WorkSafe Commissioner Chief Inspector of Mines Chief Inspector Petroleum Safety | [Regulation 3 inserted: Gazette 4 Oct 1991 p. 5174‑5; amended: Gazette 8 Jan 1993 p. 32; 29 Nov 1994 p. 6341; 20 Feb 1996 p. 645; 24 Sep 1999 p. 4668 and p. 4669; 11 Apr 2000 p. 1844; 5 May 2000 p. 2139; 22 Feb 2002 p. 765; 28 Mar 2002 p. 1767; 15 Aug 2003 p. 3692; No. 75 of 2003 s. 56(1); 16 Apr 2004 p. 1214; No. 29 of 2006 s. 13(2); 16 Jan 2007 p. 129‑30; 25 Jul 2008 p. 3392; 29 Oct 2010 p. 5333; 7 Dec 2012 p. 5997; 12 Dec 2014 p. 4738; 29 Dec 2015 p. 5181; 6 Jul 2018 p. 2538; SL 2022/22 r. 4; SL 2025/112 r. 4; SL 2025/206 r. 4; SL 2026/9 r. 4.] ##### 3A. Government entities For the purposes of paragraph (b) of the definition of Government entity in section 7C(1), each of the entities specified in column 1 of Schedule 2 to the Act is prescribed. [Regulation 3A inserted: Gazette 10 Aug 2018 p. 2865.] ##### 4. Remuneration prescribed for s. 10C(5) For the purposes of section 10C(5), motor vehicle benefits are prescribed, to the extent that a determination made by the Tribunal under section 5A on or after commencement day provides for the notional value of a motor vehicle benefit to be determined by reference to a formula that includes — (a) an amount of a tax imposed under a law of the Commonwealth, the rate of which may vary from time to time under that law; or (b) any other amount that may vary from time to time by reason of factors other than a determination by the Tribunal. [Regulation 4 inserted: Gazette 6 Jul 2018 p. 2539.] ##### 5. Remuneration prescribed for s. 10D(9) (1) In this regulation — post‑commencement determination means a determination made by the Tribunal under section 6 on or after commencement day; pre‑commencement determination means a determination made by the Tribunal under section 6 and in force immediately before commencement day. (2) For the purposes of section 10D(9), the following kinds of remuneration are prescribed — (a) total daily amounts for accommodation allowances that — (i) under a pre‑commencement determination, were determined by reference to the taxation ruling applicable at the date of the relevant travel; and (ii) under a post‑commencement determination, continue to be determined in that manner; (b) conditions of service affecting remuneration that — (i) under a pre‑commencement determination, were determined by reference to the *Public Service Award 1992* and the *Public Service and Government Officers General Agreement 2014*; and (ii) under a post‑commencement determination, are determined by reference to the *Public Service Award 1992* and the *Public Service and Government Officers CSA General Agreement 2017* or any instruments made under the *Industrial Relations Act 1979* in substitution for those instruments; (c) motor vehicle benefits, to the extent that a post‑commencement determination provides for the notional value of a motor vehicle benefit to be determined by reference to a formula that includes — (i) an amount of a tax imposed under a law of the Commonwealth, the rate of which may vary from time to time under that law; or (ii) any other amount that may vary from time to time by reason of factors other than a determination by the Tribunal; (d) district allowances that — (i) under a pre‑commencement determination, were determined by reference to the *Public Service Award 1992* and the *District Allowance (Government Officers) General Agreement 2010*; and (ii) under a post‑commencement determination, continue to be determined by reference to those instruments or any instruments made under the *Industrial Relations Act 1979* in substitution for those instruments; (e) travel allowances that — (i) are described as Annual Leave Travel Concessions; and (ii) under a pre‑commencement determination, were determined by reference to the *Public Service Award 1992* clause 23(10); and (iii) under a post‑commencement determination, continue to be determined by reference to that award or any instrument made under the *Industrial Relations Act 1979* in substitution for that award; (f) rental subsidies that — (i) under a pre‑commencement determination, were determined by reference to the State government’s Government Regional Officers’ Housing Tenant Rent Setting Framework Policy; and (ii) under a post‑commencement determination, continue to be determined by reference to that policy or any policy issued by the State government in substitution for that policy; (g) home ownership subsidies that — (i) under a pre‑commencement determination, were determined by reference to the State government’s Home Ownership Subsidy Scheme for Government Employees in Regional Western Australia; and (ii) under a post‑commencement determination, continue to be determined by reference to that scheme or any scheme implemented by the State government in substitution for that scheme; (h) employer superannuation contributions, to the extent that a post‑commencement determination in respect of an office referred to in section 6(1)(c), (d) or (e) provides for those contributions to be payable in accordance with the *State Superannuation Act 2000*, another written law or the *Superannuation Guarantee (Administration) Act 1992* (Commonwealth). [Regulation 5 inserted: Gazette 6 Jul 2018 p. 2539‑41.] ##### 6. Remuneration prescribed for s. 10E(3) (1) In this regulation — report means a report made by the Tribunal under section 7. (2) For the purposes of section 10E(3), the following kinds of remuneration are prescribed — (a) a total daily amount for a travelling and accommodation allowance that — (i) under a report in force immediately before commencement day, was recommended to be payable in accordance with the taxation ruling applicable from time to time; and (ii) under a report made on or after commencement day, continues to be recommended to be payable in that manner; (b) motor vehicle benefits, to the extent that a report made on or after commencement day provides for the notional value of a motor vehicle benefit to be determined by reference to a formula that includes — (i) an amount of a tax imposed under a law of the Commonwealth, the rate of which may vary from time to time under that law; or (ii) any other amount that may vary from time to time by reason of factors other than a determination by the Tribunal. [Regulation 6 inserted: Gazette 6 Jul 2018 p. 2541‑2.] ![dline]() Notes This is a compilation of the *Salaries and Allowances Regulations 1975* and includes amendments made by other written laws. For provisions that have come into operation, and for information about any reprints, see the compilation table. Compilation table | **Citation** | **Published** | **Commencement** | | --- | --- | --- | | *Salaries and Allowances Tribunal Act Regulations 1975* 4 | 8 Aug 1975 p. 2862‑3 | 8 Aug 1975 | | Untitled regulations | 26 Jan 1979 p. 260 | 26 Jan 1979 | | Untitled regulations | 8 Feb 1980 p. 386 | 8 Feb 1980 | | *Salaries and Allowances Tribunal Act Amendment Regulations 1980* | 17 Oct 1980 p. 3582 | 5 Nov 1980 (see r. 1) | | *Salaries and Allowances Amendment Regulations 1981* | 23 Jan 1981 p. 388 | 23 Jan 1981 | | *Salaries and Allowances Amendment Regulations (No. 2) 1981* | 18 Sep 1981 p. 4032 | 18 Sep 1981 | | *Salaries and Allowances Amendment Regulations 1982* | 12 Mar 1982 p. 802 | 12 Mar 1982 | | *Salaries and Allowances Amendment Regulations (No. 2) 1982* | 25 Jun 1982 p. 2093 | 30 Jun 1982 (see r. 2 and *Gazette* 30 Jun 1982 p. 2261) | | *Salaries and Allowances Amendment Regulations 1987* | 23 Oct 1987 p. 3938 | 23 Oct 1987 | | *Salaries and Allowances Amendment Regulations (No. 2) 1987* | 11 Dec 1987 p. 4367 | 11 Dec 1987 | | *Salaries and Allowances Amendment Regulations 1991* | 4 Oct 1991 p. 5174‑5 | 4 Oct 1991 | | *Salaries and Allowances Amendment Regulations 1992* | 8 Jan 1993 p. 32 | 8 Jan 1993 (see r. 2) | | *Salaries and Allowances Amendment Regulations 1994* | 29 Nov 1994 p. 6341 | 29 Nov 1994 | | *Salaries and Allowances Amendment Regulations 1996* | 20 Feb 1996 p. 644‑5 | 20 Feb 1996 | | *Salaries and Allowances Amendment Regulations (No. 2) 1996* | 20 Feb 1996 p. 645 | 20 Feb 1996 | | *Salaries and Allowances Amendment Regulations 1999* | 24 Sep 1999 p. 4668 | 24 Sep 1999 | | *Salaries and Allowances Amendment Regulations (No. 2) 1999* | 24 Sep 1999 p. 4669 | 24 Sep 1999 | | **Reprint of the *Salaries and Allowances Regulations 1975* as at 26 Nov 1999** (includes amendments listed above) | | | | *Salaries and Allowances Amendment Regulations 2000* | 11 Apr 2000 p. 1844 | 11 Apr 2000 | | *Salaries and Allowances Amendment Regulations (No. 2) 2000* | 5 May 2000 p. 2139 | 18 Jun 2000 (see r. 2 and *Gazette* 16 Jun 2000 p. 2939) | | *Salaries and Allowances Amendment Regulations 2002* | 22 Feb 2002 p. 765 | 22 Feb 2002 | | *Salaries and Allowances Amendment Regulations (No. 2) 2002* | 28 Mar 2002 p. 1767 | 28 Mar 2002 | | *Labour Relations Reform (Consequential Amendments) Regulations 2003* r. 18 | 15 Aug 2003 p. 3685‑92 | 15 Sep 2003 (see r. 2) | | *Inspector of Custodial Services Act 2003* s. 56(1) assented to 15 Dec 2003 | | 15 Dec 2003 (see s. 2) | | *Salaries and Allowances Amendment Regulations 2004* | 16 Apr 2004 p. 1213‑14 | 16 Apr 2004 | | **Reprint 2: The *Salaries and Allowances Regulations 1975* as at 2 Sep 2005** (includes amendments listed above) | | | | *Solicitor-General Amendment Act 2006* s. 13 5 assented to 30 Jun 2006 | | 18 Jul 2006 (see s. 2) | | *Salaries and Allowances Amendment Regulations 2007* | 16 Jan 2007 p. 129‑30 | 16 Jan 2007 | | *Salaries and Allowances Amendment Regulations 2008* | 25 Jul 2008 p. 3391-2 | r. 1 and 2: 25 Jul 2008 (see r. 2(a)); Regulations other than r. 1 and 2: 26 Jul 2008 (see r. 2(b)) | | *Salaries and Allowances Amendment Regulations 2010* | 29 Oct 2010 p. 5333 | r. 1 and 2: 29 Oct 2010 (see r. 2(a)); Regulations other than r. 1 and 2: 1 Dec 2010 (see r. 2(b) and *Gazette* 5 Nov 2010 p. 5563) | | *Salaries and Allowances Amendment Regulations (No. 2) 2012* | 7 Dec 2012 p. 5997 | r. 1 and 2: 7 Dec 2012 (see r. 2(a)); Regulations other than r. 1 and 2: 8 Dec 2012 (see r. 2(b)) | | **Reprint 3: The *Salaries and Allowances Regulations 1975* as at 19 Jul 2013** (includes amendments listed above) | | | | *Salaries and Allowances Amendment Regulations (No. 2) 2014* | 12 Dec 2014 p. 4738 | r. 1 and 2: 12 Dec 2014 (see r. 2(a)); Regulations other than r. 1 and 2: 15 Dec 2014 (see r. 2(b)) | | *Salaries and Allowances Amendment Regulations 2015* | 29 Dec 2015 p. 5181 | r. 1 and 2: 29 Dec 2015 (see r. 2(a)); Regulations other than r. 1 and 2: 30 Dec 2015 (see r. 2(b)) | | *Salaries and Allowances Amendment Regulations 2018* | 6 Jul 2018 p. 2538‑42 | r. 1 and 2: 6 Jul 2018 (see r. 2(a)); Regulations other than r. 1 and 2: 7 Jul 2018 (see r. 2(b)) | | *Salaries and Allowances Amendment Regulations (No. 2) 2018* | 10 Aug 2018 p. 2864‑5 | r. 1 and 2: 10 Aug 2018 (see r. 2(a)); Regulations other than r. 1 and 2: 11 Aug 2018 (see r. 2(b)) | | *Salaries and Allowances Amendment Regulations 2022* | SL 2022/22 11 Mar 2022 | r. 1 and 2: 11 Mar 2022 (see r. 2(a)); Regulations other than r. 1 and 2: 31 Mar 2022 (see r. 2(b) and SL 2022/18 cl. 2) | | *Salaries and Allowances Amendment Regulations 2025* | SL 2025/112 25 Jun 2025 | r. 1 and 2: 25 Jun 2025 (see r. 2(a)); Regulations other than r. 1 and 2: 1 Jul 2025 (see r. 2(b)) | | *Salaries and Allowances Amendment Regulations (No. 2) 2025* | SL 2025/206 17 Dec 2025 | r. 1 and 2: 17 Dec 2025; (see r. 2(a)) Regulations other than r. 1 and 2: 1 Jan 2026 (see r. 2(b)) | | *Salaries and Allowances Amendment (State Development) Reglations 2026* | SL 2026/9 18 Feb 2026 | r. 1 and 2: 18 Feb 2026 (see r. 2(a)); Regulations other than r. 1 and 2: 19 Feb 2026 (see r. 2(b) and SL 2026/13 cl. 2) | Other notes 1 Under the *Alteration of Statutory Designations Order (No. 2) 2013* a reference in any law to the Department of Environment and Conservation is to be read and construed as a reference to the Department of Parks and Wildlife unless the context of the reference requires otherwise. 2 Repealed by the *Financial Legislation Amendment and Repeal Act 2006*. 3 Formerly referred to the *Health Services (Conciliation and Review) Act 1995* the short title of which was changed to the *Health and Disability Services (Complaints) Act 1995* by the *Health and Disability Services Legislation Amendment Act 2010* s. 5. The reference was changed under the *Reprints Act 1984* s. 7(3)(gb). 4 Now known as the *Salaries and Allowances Regulations 1975*; citation changed (see note under r. 1). 5 The *Solicitor-General Amendment Act 2006* s. 13(3) reads as follows: (3) This section does not prevent the *Salaries and Allowances Regulations 1975* from being amended or repealed in accordance with the *Salaries and Allowances Act 1975*. Defined terms *[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]* **Defined term Provision(s)** commencement day 2 Government entity 3A post‑commencement determination 5(1) pre‑commencement determination 5(1) report 6(1) section 2 taxation ruling 2 © State of Western Australia 2026. This work is licensed under a Creative Commons Attribution 4.0 International Licence (CC BY 4.0). To view relevant information and for a link to a copy of the licence, visit www.legislation.wa.gov.au. Attribute work as: © State of Western Australia 2026. By Authority: ROGER JACOBS, Acting Government Printer