This question is testing s 24(8) of the SRC Act which excepts certain impairments from the requirement in s 24(7) that compensation for permanent impairment is not payable unless WPI is 10% or more. The provisions state:
24(7)Subject to section 25, if:
(a)the employee has a permanent impairment other than a hearing loss; and
(b)Comcare determines that the degree of permanent impairment is less than 10%;
an amount of compensation is not payable to the employee under this section.
...
24(8)Subsection (7) does not apply to any one or more of the following:
(a)the impairment constituted by the loss, or the loss of the use, of a finger;
(b)the impairment constituted by the loss, or the loss of the use, of a toe;
(c)the impairment constituted by the loss of the sense of taste;
(d)the impairment constituted by the loss of the sense of smell.
Note that new s 24(7A) provides that hearing loss is also subject to a reduced threshold (2.5% WPI) if the Date of Injury is on or after 1 October 2001.