{"id":"qld:sl-2019-0147","name":"Payroll Tax Regulation 2019","slug":"payroll-tax-regulation-2019","collection":"regulation","jurisdiction":"qld","status":"in_force","isInForce":true,"actNumber":"147 of 2019","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":174004,"registerId":"qld-sl-2019-0147-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"pt.1","sectionType":"part","heading":"Preliminary","content":"# Preliminary","sortOrder":0},{"sectionNumber":"sec.1","sectionType":"section","heading":"Short title","content":"### sec.1 Short title\n\nThis regulation may be cited as the Payroll Tax Regulation 2019 .","sortOrder":1},{"sectionNumber":"sec.2","sectionType":"section","heading":"Commencement","content":"### sec.2 Commencement\n\nThis regulation commences on 2 September 2019.","sortOrder":2},{"sectionNumber":"sec.3","sectionType":"section","heading":"Definitions","content":"### sec.3 Definitions\n\nThe dictionary in schedule 1 defines particular words used in this regulation.","sortOrder":3},{"sectionNumber":"pt.2","sectionType":"part","heading":"Liability to taxation","content":"# Liability to taxation","sortOrder":4},{"sectionNumber":"sec.4","sectionType":"section","heading":"Value of taxable wages— Act , s 13","content":"### sec.4 Value of taxable wages— Act , s 13\n\nFor section 13 (1) of the Act , the value of taxable wages paid or payable in kind by an employer (other than fringe benefits under the Fringe Benefits Assessment Act ) is the highest of the following amounts—\nthe amount agreed under arrangements between the employer and employee as the value of the taxable wages;\nthe amount attributed by the employer as the value of the taxable wages having regard to arrangements between the employer and employee;\nthe amount worked out by a person appointed by the commissioner under section 13 (3) of the Act as the value of the taxable wages having regard to arrangements between the employer and employee.\ns 4 amd 2022 SL No. 168 s 7\n- (a) the amount agreed under arrangements between the employer and employee as the value of the taxable wages;\n- (b) the amount attributed by the employer as the value of the taxable wages having regard to arrangements between the employer and employee;\n- (c) the amount worked out by a person appointed by the commissioner under section 13 (3) of the Act as the value of the taxable wages having regard to arrangements between the employer and employee.","sortOrder":5},{"sectionNumber":"pt.3","sectionType":"part","heading":"Fringe benefits","content":"# Fringe benefits","sortOrder":6},{"sectionNumber":"pt.3-div.1","sectionType":"division","heading":"Preliminary","content":"## Preliminary","sortOrder":7},{"sectionNumber":"sec.5","sectionType":"section","heading":"Things that are not fringe benefits— Act , sch , definition fringe benefit","content":"### sec.5 Things that are not fringe benefits— Act , sch , definition fringe benefit\n\nFor the schedule of the Act , definition fringe benefit , paragraph (d) , a tax-exempt body entertainment fringe benefit is prescribed not to be a fringe benefit.\nIn this section—\ntax-exempt body entertainment fringe benefit see the Fringe Benefits Assessment Act , section 136 (1) .\n(sec.5-ssec.1) For the schedule of the Act , definition fringe benefit , paragraph (d) , a tax-exempt body entertainment fringe benefit is prescribed not to be a fringe benefit.\n(sec.5-ssec.2) In this section— tax-exempt body entertainment fringe benefit see the Fringe Benefits Assessment Act , section 136 (1) .","sortOrder":8},{"sectionNumber":"sec.6","sectionType":"section","heading":"Notice of amended assessments under the Fringe Benefits Assessment Act","content":"### sec.6 Notice of amended assessments under the Fringe Benefits Assessment Act\n\nAn employer must, within 30 days of receiving a notice of an amended assessment under the Fringe Benefits Assessment Act , give the commissioner a copy of the notice.\nMaximum penalty—20 penalty units.","sortOrder":9},{"sectionNumber":"sec.7","sectionType":"section","heading":"Calculation of fringe benefits on same basis","content":"### sec.7 Calculation of fringe benefits on same basis\n\nAn employer must calculate fringe benefits on the same basis for a financial year—\nfor each periodic, annual or final return lodged by the employer for the financial year; and\nfor working out the employer’s relevant payroll tax and levy liabilities for the financial year; and\nif the employer is a non-DGE group member—for giving information to the DGE for the group under sections 88A , 88B , 88C or 88D of the Act in relation to the financial year; and\nif the employer is the DGE for a group—for giving information to non-DGE group members under section 88A or 88E of the Act in relation to the financial year, to the extent the information relates to the DGE.\nNon-compliance with subsection (1) may affect—\nif the employer is not a group member or is the DGE for a group—the employer’s liability for payroll tax and the mental health levy; or\nif the employer is a non-DGE group member—\nthe employer’s liability for payroll tax; and\nthe liability of the employer and the DGE for the group for the mental health levy.\nThis section is subject to sections 11 to 13 .\ns 7 amd 2022 SL No. 168 s 8\n(sec.7-ssec.1) An employer must calculate fringe benefits on the same basis for a financial year— for each periodic, annual or final return lodged by the employer for the financial year; and for working out the employer’s relevant payroll tax and levy liabilities for the financial year; and if the employer is a non-DGE group member—for giving information to the DGE for the group under sections 88A , 88B , 88C or 88D of the Act in relation to the financial year; and if the employer is the DGE for a group—for giving information to non-DGE group members under section 88A or 88E of the Act in relation to the financial year, to the extent the information relates to the DGE. Non-compliance with subsection (1) may affect— if the employer is not a group member or is the DGE for a group—the employer’s liability for payroll tax and the mental health levy; or if the employer is a non-DGE group member— the employer’s liability for payroll tax; and the liability of the employer and the DGE for the group for the mental health levy.\n(sec.7-ssec.2) This section is subject to sections 11 to 13 .\n- (a) for each periodic, annual or final return lodged by the employer for the financial year; and\n- (b) for working out the employer’s relevant payroll tax and levy liabilities for the financial year; and\n- (c) if the employer is a non-DGE group member—for giving information to the DGE for the group under sections 88A , 88B , 88C or 88D of the Act in relation to the financial year; and\n- (d) if the employer is the DGE for a group—for giving information to non-DGE group members under section 88A or 88E of the Act in relation to the financial year, to the extent the information relates to the DGE.\n- (a) if the employer is not a group member or is the DGE for a group—the employer’s liability for payroll tax and the mental health levy; or\n- (b) if the employer is a non-DGE group member— (i) the employer’s liability for payroll tax; and (ii) the liability of the employer and the DGE for the group for the mental health levy.\n- (i) the employer’s liability for payroll tax; and\n- (ii) the liability of the employer and the DGE for the group for the mental health levy.\n- (i) the employer’s liability for payroll tax; and\n- (ii) the liability of the employer and the DGE for the group for the mental health levy.","sortOrder":10},{"sectionNumber":"pt.3-div.2","sectionType":"division","heading":"Basis for calculating fringe benefits— Act , s 91","content":"## Basis for calculating fringe benefits— Act , s 91","sortOrder":11},{"sectionNumber":"sec.8","sectionType":"section","heading":"Purpose of division","content":"### sec.8 Purpose of division\n\nThis division provides, for section 91 (1) and (3) (b) of the Act , for the election by an employer to include in returns an estimated value amount, or an actual value amount, for fringe benefits.","sortOrder":12},{"sectionNumber":"sec.9","sectionType":"section","heading":"Application of subdivision","content":"### sec.9 Application of subdivision\n\nThis subdivision applies to an employer who has paid, or is liable to pay, fringe benefits tax for at least 15 consecutive months immediately before the start of a financial year (a relevant financial year ).","sortOrder":13},{"sectionNumber":"sec.10","sectionType":"section","heading":"Election in first periodic return period for relevant financial year","content":"### sec.10 Election in first periodic return period for relevant financial year\n\nThe employer may elect to include in returns estimated value amounts and use those amounts to work out the employer’s prelevant payroll tax and levy liabilities.\nThe employer makes an election under subsection (1) by using an estimated value amount to work out the employer’s periodic liability and periodic levy liability for the first periodic return period for the relevant financial year.\nAn election under subsection (1) continues to apply until the employer elects, under subdivision 3 , to use actual value amounts to work out the employer’s relevant payroll tax and levy liabilities.\nIf an election under subsection (1) applies to the employer on 30 June in the relevant financial year or a later financial year, the employer must include an estimated value amount as part of the wages paid or payable during that year by the employer—\nin the employer’s annual return for the financial year; and\nif the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act in relation to the financial year.\nAn election under subsection (1) applies for working out—\nperiodic liability and periodic levy liability for the periodic return period mentioned in subsection (2) ; and\nall subsequent relevant payroll tax and levy liabilities for the employer while the election continues to apply.\ns 10 amd 2022 SL No. 168 s 9\n(sec.10-ssec.1) The employer may elect to include in returns estimated value amounts and use those amounts to work out the employer’s prelevant payroll tax and levy liabilities.\n(sec.10-ssec.2) The employer makes an election under subsection (1) by using an estimated value amount to work out the employer’s periodic liability and periodic levy liability for the first periodic return period for the relevant financial year.\n(sec.10-ssec.3) An election under subsection (1) continues to apply until the employer elects, under subdivision 3 , to use actual value amounts to work out the employer’s relevant payroll tax and levy liabilities.\n(sec.10-ssec.4) If an election under subsection (1) applies to the employer on 30 June in the relevant financial year or a later financial year, the employer must include an estimated value amount as part of the wages paid or payable during that year by the employer— in the employer’s annual return for the financial year; and if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act in relation to the financial year.\n(sec.10-ssec.5) An election under subsection (1) applies for working out— periodic liability and periodic levy liability for the periodic return period mentioned in subsection (2) ; and all subsequent relevant payroll tax and levy liabilities for the employer while the election continues to apply.\n- (a) in the employer’s annual return for the financial year; and\n- (b) if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act in relation to the financial year.\n- (a) periodic liability and periodic levy liability for the periodic return period mentioned in subsection (2) ; and\n- (b) all subsequent relevant payroll tax and levy liabilities for the employer while the election continues to apply.","sortOrder":14},{"sectionNumber":"sec.11","sectionType":"section","heading":"Election during relevant financial year","content":"### sec.11 Election during relevant financial year\n\nThis section applies if—\nthe employer wants to elect to include in returns estimated value amounts and use those amounts to work out the employer’s relevant payroll tax and levy liabilities for the relevant financial year; and\nthe employer has not made an election under section 10 (1) for the relevant financial year.\nThe employer must apply to the commissioner for consent to make the election.\nAn application under subsection (2) must be in writing.\nThe commissioner must consider the application and decide whether or not to give the consent.\nThe commissioner may give the consent only if reasonably satisfied—\nthe main purpose for the employer’s election is not to avoid or reduce the amount of payroll tax or mental health levy that would otherwise be payable for the relevant financial year if the payroll tax or mental health levy were calculated on an actual value basis; and\nthe employer, because of the employer’s circumstances, has compelling reasons for making the election.\nThe commissioner must give the employer written notice of the commissioner’s decision.\nIf the commissioner consents to the election, the employer must elect to include in returns estimated value amounts and use those amounts to work out the employer’s relevant payroll tax and levy liabilities.\nAn election under subsection (7) —\nis made by the employer using an estimated value amount to work out the employer’s periodic liability and periodic levy liability for the first periodic return period after receiving the consent; and\ncontinues to apply until the employer elects, under subdivision 3 , to use actual value amounts to work out the employer’s relevant payroll tax and levy liabilities; and\napplies for working out—\nperiodic liability and periodic levy liability for the periodic return period mentioned in paragraph (a) ; and\nall subsequent relevant payroll tax and levy liabilities for the employer while the election continues to apply.\nIf the employer makes an election under subsection (7) , the employer must—\nuse the value of the employer’s Queensland fringe benefits for the last year of tax to work out—\nthe employer’s annual liability for the relevant financial year; and\nif the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the relevant financial year; and\ninclude the value of the employer’s Queensland fringe benefits for the last year of tax as part of the wages paid or payable during the relevant financial year by the employer—\nin the employer’s annual return for the financial year; and\nif the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\nIf the election applies to the employer on 30 June in a financial year after the relevant financial year (a subsequent financial year ), the employer must include an estimated value amount as part of the wages paid or payable during the subsequent financial year—\nin the employer’s annual return for that financial year; and\nif the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for that financial year.\nThe employer must not purport to make an election under subsection (7) unless the employer has received a consent under this section.\nMaximum penalty for subsection (11) —20 penalty units.\ns 11 amd 2022 SL No. 168 s 10\n(sec.11-ssec.1) This section applies if— the employer wants to elect to include in returns estimated value amounts and use those amounts to work out the employer’s relevant payroll tax and levy liabilities for the relevant financial year; and the employer has not made an election under section 10 (1) for the relevant financial year.\n(sec.11-ssec.2) The employer must apply to the commissioner for consent to make the election.\n(sec.11-ssec.3) An application under subsection (2) must be in writing.\n(sec.11-ssec.4) The commissioner must consider the application and decide whether or not to give the consent.\n(sec.11-ssec.5) The commissioner may give the consent only if reasonably satisfied— the main purpose for the employer’s election is not to avoid or reduce the amount of payroll tax or mental health levy that would otherwise be payable for the relevant financial year if the payroll tax or mental health levy were calculated on an actual value basis; and the employer, because of the employer’s circumstances, has compelling reasons for making the election.\n(sec.11-ssec.6) The commissioner must give the employer written notice of the commissioner’s decision.\n(sec.11-ssec.7) If the commissioner consents to the election, the employer must elect to include in returns estimated value amounts and use those amounts to work out the employer’s relevant payroll tax and levy liabilities.\n(sec.11-ssec.8) An election under subsection (7) — is made by the employer using an estimated value amount to work out the employer’s periodic liability and periodic levy liability for the first periodic return period after receiving the consent; and continues to apply until the employer elects, under subdivision 3 , to use actual value amounts to work out the employer’s relevant payroll tax and levy liabilities; and applies for working out— periodic liability and periodic levy liability for the periodic return period mentioned in paragraph (a) ; and all subsequent relevant payroll tax and levy liabilities for the employer while the election continues to apply.\n(sec.11-ssec.9) If the employer makes an election under subsection (7) , the employer must— use the value of the employer’s Queensland fringe benefits for the last year of tax to work out— the employer’s annual liability for the relevant financial year; and if the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the relevant financial year; and include the value of the employer’s Queensland fringe benefits for the last year of tax as part of the wages paid or payable during the relevant financial year by the employer— in the employer’s annual return for the financial year; and if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\n(sec.11-ssec.10) If the election applies to the employer on 30 June in a financial year after the relevant financial year (a subsequent financial year ), the employer must include an estimated value amount as part of the wages paid or payable during the subsequent financial year— in the employer’s annual return for that financial year; and if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for that financial year.\n(sec.11-ssec.11) The employer must not purport to make an election under subsection (7) unless the employer has received a consent under this section. Maximum penalty for subsection (11) —20 penalty units.\n- (a) the employer wants to elect to include in returns estimated value amounts and use those amounts to work out the employer’s relevant payroll tax and levy liabilities for the relevant financial year; and\n- (b) the employer has not made an election under section 10 (1) for the relevant financial year.\n- (a) the main purpose for the employer’s election is not to avoid or reduce the amount of payroll tax or mental health levy that would otherwise be payable for the relevant financial year if the payroll tax or mental health levy were calculated on an actual value basis; and\n- (b) the employer, because of the employer’s circumstances, has compelling reasons for making the election.\n- (a) is made by the employer using an estimated value amount to work out the employer’s periodic liability and periodic levy liability for the first periodic return period after receiving the consent; and\n- (b) continues to apply until the employer elects, under subdivision 3 , to use actual value amounts to work out the employer’s relevant payroll tax and levy liabilities; and\n- (c) applies for working out— (i) periodic liability and periodic levy liability for the periodic return period mentioned in paragraph (a) ; and (ii) all subsequent relevant payroll tax and levy liabilities for the employer while the election continues to apply.\n- (i) periodic liability and periodic levy liability for the periodic return period mentioned in paragraph (a) ; and\n- (ii) all subsequent relevant payroll tax and levy liabilities for the employer while the election continues to apply.\n- (i) periodic liability and periodic levy liability for the periodic return period mentioned in paragraph (a) ; and\n- (ii) all subsequent relevant payroll tax and levy liabilities for the employer while the election continues to apply.\n- (a) use the value of the employer’s Queensland fringe benefits for the last year of tax to work out— (i) the employer’s annual liability for the relevant financial year; and (ii) if the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the relevant financial year; and\n- (i) the employer’s annual liability for the relevant financial year; and\n- (ii) if the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the relevant financial year; and\n- (b) include the value of the employer’s Queensland fringe benefits for the last year of tax as part of the wages paid or payable during the relevant financial year by the employer— (i) in the employer’s annual return for the financial year; and (ii) if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\n- (i) in the employer’s annual return for the financial year; and\n- (ii) if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\n- (i) the employer’s annual liability for the relevant financial year; and\n- (ii) if the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the relevant financial year; and\n- (i) in the employer’s annual return for the financial year; and\n- (ii) if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\n- (a) in the employer’s annual return for that financial year; and\n- (b) if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for that financial year.","sortOrder":15},{"sectionNumber":"sec.12","sectionType":"section","heading":"Election in annual return","content":"### sec.12 Election in annual return\n\nAn employer, who has made an election under subdivision 2 that continues to apply, may elect to include in returns actual value amounts and use those amounts to work out the employer’s relevant payroll tax and levy liabilities.\nAn employer makes an election under subsection (1) by using a reconciliation amount to work out—\nthe employer’s annual liability for a financial year; and\nif the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the financial year.\nIf an employer makes an election under subsection (1) , the employer must include a reconciliation amount as part of the wages paid or payable by the employer—\nin the employer’s returns for the financial year; and\nif the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\nAn election under subsection (1) continues to apply until the employer elects, under subdivision 2 , to use estimated value amounts to work out the employer’s relevant payroll tax and levy liabilities.\nAn election under subsection (1) applies for working out—\nperiodic liability for the first periodic return period for the financial year immediately after the financial year in which the employer uses a reconciliation amount to work out the employer’s annual liability and, for an employer who is not a group member or is the DGE for a group, the employer’s annual levy liability; and\nall subsequent relevant liabilities for the employer while the election continues to apply.\nIn this section—\nrelevant liability , for an employer, means—\nif the employer is not a group member or is the DGE for a group—the employer’s periodic liability, annual liability, final liability, periodic levy liability, annual levy liability and final liability; or\nif the employer is a non-DGE group member—the employer’s periodic liability, annual liability, final liability and periodic levy liability.\ns 12 amd 2022 SL No. 168 s 11\n(sec.12-ssec.1) An employer, who has made an election under subdivision 2 that continues to apply, may elect to include in returns actual value amounts and use those amounts to work out the employer’s relevant payroll tax and levy liabilities.\n(sec.12-ssec.2) An employer makes an election under subsection (1) by using a reconciliation amount to work out— the employer’s annual liability for a financial year; and if the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the financial year.\n(sec.12-ssec.3) If an employer makes an election under subsection (1) , the employer must include a reconciliation amount as part of the wages paid or payable by the employer— in the employer’s returns for the financial year; and if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\n(sec.12-ssec.4) An election under subsection (1) continues to apply until the employer elects, under subdivision 2 , to use estimated value amounts to work out the employer’s relevant payroll tax and levy liabilities.\n(sec.12-ssec.5) An election under subsection (1) applies for working out— periodic liability for the first periodic return period for the financial year immediately after the financial year in which the employer uses a reconciliation amount to work out the employer’s annual liability and, for an employer who is not a group member or is the DGE for a group, the employer’s annual levy liability; and all subsequent relevant liabilities for the employer while the election continues to apply.\n(sec.12-ssec.6) In this section— relevant liability , for an employer, means— if the employer is not a group member or is the DGE for a group—the employer’s periodic liability, annual liability, final liability, periodic levy liability, annual levy liability and final liability; or if the employer is a non-DGE group member—the employer’s periodic liability, annual liability, final liability and periodic levy liability.\n- (i) the employer’s annual liability for a financial year; and\n- (ii) if the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the financial year.\n- (a) in the employer’s returns for the financial year; and\n- (b) if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\n- (a) periodic liability for the first periodic return period for the financial year immediately after the financial year in which the employer uses a reconciliation amount to work out the employer’s annual liability and, for an employer who is not a group member or is the DGE for a group, the employer’s annual levy liability; and\n- (b) all subsequent relevant liabilities for the employer while the election continues to apply.\n- (a) if the employer is not a group member or is the DGE for a group—the employer’s periodic liability, annual liability, final liability, periodic levy liability, annual levy liability and final liability; or\n- (b) if the employer is a non-DGE group member—the employer’s periodic liability, annual liability, final liability and periodic levy liability.","sortOrder":16},{"sectionNumber":"sec.13","sectionType":"section","heading":"Election during financial year","content":"### sec.13 Election during financial year\n\nThis section applies if—\nan employer wants to elect to include in returns actual value amounts and use those amounts to work out the employer’s relevant payroll tax and levy liabilities; and\nthe employer has made an election under subdivision 2 that continues to apply.\nThe employer must apply to the commissioner for consent to make the election.\nAn application under subsection (2) must be in writing.\nThe commissioner must consider the application and decide whether or not to give the consent.\nThe commissioner may give the consent only if reasonably satisfied—\nthe main purpose for the employer’s election is not to avoid or reduce the amount of payroll tax or mental health levy that would otherwise be payable for the financial year if the payroll tax or mental health levy were calculated on an estimated value basis; and\nthe employer, because of the employer’s circumstances, has compelling reasons for making the election.\nThe commissioner must give the employer written notice of the commissioner’s decision.\nIf the commissioner consents to the election, the employer must elect to include in returns actual value amounts and use those amounts to work out the employer’s relevant payroll tax and levy liabilities.\nAn election under subsection (7) —\nis made by the employer using an actual value amount to work out the employer’s periodic liability and periodic levy liability for the first periodic return period after receiving the consent; and\ncontinues to apply until the employer elects, under subdivision 2 , to use estimated value amounts to work out the employer’s relevant payroll tax and levy liabilities; and\napplies for working out—\nperiodic liability and periodic levy liability for the periodic return period mentioned in paragraph (a) ; and\nall subsequent relevant liabilities for the employer while the election continues to apply.\nIf the employer makes an election under subsection (7) , the employer must—\nuse a reconciliation amount to work out—\nthe employer’s annual liability for the financial year in which the election is made; and\nif the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the relevant financial year; and\ninclude the reconciliation amount as part of the wages paid or payable during the financial year by the employer—\nin the employer’s annual return for the financial year; and\nif the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\nHowever, if the employer makes an election under subsection (7) and a change of status happens for the employer during the financial year in which the election is made, the employer must—\nuse a reconciliation amount to work out the employer’s final liability and, if the employer is not a group member or is the DGE for a group, the final levy liability for the final period for the change of status; and\ninclude the reconciliation amount as part of the wages paid or payable during the final period by the employer—\nin the employer’s final return for the final period; and\nif the employer is a non-DGE group member—in the information given to the DGE under section 88B of the Act .\nThe employer must not purport to make an election under subsection (7) unless the employer has received a consent under this section.\nMaximum penalty for subsection (11) —20 penalty units.\nIn this section—\nrelevant liability , for an employer, means—\nif the employer is not a group member or is the DGE for a group—the employer’s periodic liability, annual liability, final liability, periodic levy liability, annual levy liability and final liability; or\nif the employer is a non-DGE group member—the employer’s periodic liability, annual liability, final liability and periodic levy liability.\ns 13 amd 2022 SL No. 168 s 12\n(sec.13-ssec.1) This section applies if— an employer wants to elect to include in returns actual value amounts and use those amounts to work out the employer’s relevant payroll tax and levy liabilities; and the employer has made an election under subdivision 2 that continues to apply.\n(sec.13-ssec.2) The employer must apply to the commissioner for consent to make the election.\n(sec.13-ssec.3) An application under subsection (2) must be in writing.\n(sec.13-ssec.4) The commissioner must consider the application and decide whether or not to give the consent.\n(sec.13-ssec.5) The commissioner may give the consent only if reasonably satisfied— the main purpose for the employer’s election is not to avoid or reduce the amount of payroll tax or mental health levy that would otherwise be payable for the financial year if the payroll tax or mental health levy were calculated on an estimated value basis; and the employer, because of the employer’s circumstances, has compelling reasons for making the election.\n(sec.13-ssec.6) The commissioner must give the employer written notice of the commissioner’s decision.\n(sec.13-ssec.7) If the commissioner consents to the election, the employer must elect to include in returns actual value amounts and use those amounts to work out the employer’s relevant payroll tax and levy liabilities.\n(sec.13-ssec.8) An election under subsection (7) — is made by the employer using an actual value amount to work out the employer’s periodic liability and periodic levy liability for the first periodic return period after receiving the consent; and continues to apply until the employer elects, under subdivision 2 , to use estimated value amounts to work out the employer’s relevant payroll tax and levy liabilities; and applies for working out— periodic liability and periodic levy liability for the periodic return period mentioned in paragraph (a) ; and all subsequent relevant liabilities for the employer while the election continues to apply.\n(sec.13-ssec.9) If the employer makes an election under subsection (7) , the employer must— use a reconciliation amount to work out— the employer’s annual liability for the financial year in which the election is made; and if the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the relevant financial year; and include the reconciliation amount as part of the wages paid or payable during the financial year by the employer— in the employer’s annual return for the financial year; and if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\n(sec.13-ssec.10) However, if the employer makes an election under subsection (7) and a change of status happens for the employer during the financial year in which the election is made, the employer must— use a reconciliation amount to work out the employer’s final liability and, if the employer is not a group member or is the DGE for a group, the final levy liability for the final period for the change of status; and include the reconciliation amount as part of the wages paid or payable during the final period by the employer— in the employer’s final return for the final period; and if the employer is a non-DGE group member—in the information given to the DGE under section 88B of the Act .\n(sec.13-ssec.11) The employer must not purport to make an election under subsection (7) unless the employer has received a consent under this section. Maximum penalty for subsection (11) —20 penalty units.\n(sec.13-ssec.12) In this section— relevant liability , for an employer, means— if the employer is not a group member or is the DGE for a group—the employer’s periodic liability, annual liability, final liability, periodic levy liability, annual levy liability and final liability; or if the employer is a non-DGE group member—the employer’s periodic liability, annual liability, final liability and periodic levy liability.\n- (a) an employer wants to elect to include in returns actual value amounts and use those amounts to work out the employer’s relevant payroll tax and levy liabilities; and\n- (b) the employer has made an election under subdivision 2 that continues to apply.\n- (a) the main purpose for the employer’s election is not to avoid or reduce the amount of payroll tax or mental health levy that would otherwise be payable for the financial year if the payroll tax or mental health levy were calculated on an estimated value basis; and\n- (b) the employer, because of the employer’s circumstances, has compelling reasons for making the election.\n- (a) is made by the employer using an actual value amount to work out the employer’s periodic liability and periodic levy liability for the first periodic return period after receiving the consent; and\n- (b) continues to apply until the employer elects, under subdivision 2 , to use estimated value amounts to work out the employer’s relevant payroll tax and levy liabilities; and\n- (c) applies for working out— (i) periodic liability and periodic levy liability for the periodic return period mentioned in paragraph (a) ; and (ii) all subsequent relevant liabilities for the employer while the election continues to apply.\n- (i) periodic liability and periodic levy liability for the periodic return period mentioned in paragraph (a) ; and\n- (ii) all subsequent relevant liabilities for the employer while the election continues to apply.\n- (i) periodic liability and periodic levy liability for the periodic return period mentioned in paragraph (a) ; and\n- (ii) all subsequent relevant liabilities for the employer while the election continues to apply.\n- (a) use a reconciliation amount to work out— (i) the employer’s annual liability for the financial year in which the election is made; and (ii) if the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the relevant financial year; and\n- (i) the employer’s annual liability for the financial year in which the election is made; and\n- (ii) if the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the relevant financial year; and\n- (b) include the reconciliation amount as part of the wages paid or payable during the financial year by the employer— (i) in the employer’s annual return for the financial year; and (ii) if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\n- (i) in the employer’s annual return for the financial year; and\n- (ii) if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\n- (i) the employer’s annual liability for the financial year in which the election is made; and\n- (ii) if the employer is not a group member or is the DGE for a group—the employer’s annual levy liability for the relevant financial year; and\n- (i) in the employer’s annual return for the financial year; and\n- (ii) if the employer is a non-DGE group member—in the information given to the DGE under section 88A (5) of the Act for the financial year.\n- (a) use a reconciliation amount to work out the employer’s final liability and, if the employer is not a group member or is the DGE for a group, the final levy liability for the final period for the change of status; and\n- (b) include the reconciliation amount as part of the wages paid or payable during the final period by the employer— (i) in the employer’s final return for the final period; and (ii) if the employer is a non-DGE group member—in the information given to the DGE under section 88B of the Act .\n- (i) in the employer’s final return for the final period; and\n- (ii) if the employer is a non-DGE group member—in the information given to the DGE under section 88B of the Act .\n- (i) in the employer’s final return for the final period; and\n- (ii) if the employer is a non-DGE group member—in the information given to the DGE under section 88B of the Act .\n- (a) if the employer is not a group member or is the DGE for a group—the employer’s periodic liability, annual liability, final liability, periodic levy liability, annual levy liability and final liability; or\n- (b) if the employer is a non-DGE group member—the employer’s periodic liability, annual liability, final liability and periodic levy liability.","sortOrder":17},{"sectionNumber":"pt.3-div.3","sectionType":"division","heading":"Value of fringe benefits— Act , s 97","content":"## Value of fringe benefits— Act , s 97","sortOrder":18},{"sectionNumber":"sec.14","sectionType":"section","heading":"Purpose of division","content":"### sec.14 Purpose of division\n\nThis division prescribes, for section 97 (2) (d) of the Act , what is to be included in a return as the value of fringe benefits paid or payable by an employer.","sortOrder":19},{"sectionNumber":"sec.15","sectionType":"section","heading":"Definition for subdivision","content":"### sec.15 Definition for subdivision\n\nIn this subdivision—\ngrossed-up value , of a fringe benefit, means the value of the benefit worked out using the formula stated in section 13 (5) of the Act .","sortOrder":20},{"sectionNumber":"sec.16","sectionType":"section","heading":"Value of Queensland fringe benefits for estimated value amount","content":"### sec.16 Value of Queensland fringe benefits for estimated value amount\n\nFor calculating the estimated value amount for a financial year, the value of Queensland fringe benefits for the previous year of tax or the last year of tax is the grossed-up value of the benefits.","sortOrder":21},{"sectionNumber":"sec.17","sectionType":"section","heading":"Value of Queensland fringe benefits for reconciliation amount, final return and information given under Act, s 88B","content":"### sec.17 Value of Queensland fringe benefits for reconciliation amount, final return and information given under Act, s 88B\n\nThis section applies for calculating a reconciliation amount or the value of fringe benefits to be included in—\nan employer’s final return under section 22 ; and\nif the employer is a non-DGE group member—the information given to the DGE for the group under section 88B of the Act .\nThe value of Queensland fringe benefits for the last year of tax is the grossed-up value of the benefits.\nThe value of Queensland fringe benefits for the year of tax ending in the employer’s election year is the grossed-up value of the benefits.\ns 17 amd 2022 SL No. 168 s 13\n(sec.17-ssec.1) This section applies for calculating a reconciliation amount or the value of fringe benefits to be included in— an employer’s final return under section 22 ; and if the employer is a non-DGE group member—the information given to the DGE for the group under section 88B of the Act .\n(sec.17-ssec.2) The value of Queensland fringe benefits for the last year of tax is the grossed-up value of the benefits.\n(sec.17-ssec.3) The value of Queensland fringe benefits for the year of tax ending in the employer’s election year is the grossed-up value of the benefits.\n- (a) an employer’s final return under section 22 ; and\n- (b) if the employer is a non-DGE group member—the information given to the DGE for the group under section 88B of the Act .","sortOrder":22},{"sectionNumber":"sec.18","sectionType":"section","heading":"Application of subdivision","content":"### sec.18 Application of subdivision\n\nThis subdivision applies to an employer for whom an election under division 2 , subdivision 2 applies.","sortOrder":23},{"sectionNumber":"sec.19","sectionType":"section","heading":"Periodic return on estimated value basis","content":"### sec.19 Periodic return on estimated value basis\n\nThe estimated value amount for the employer to be included in a periodic return for a periodic return period of 1 month in a financial year is one-twelfth of the value of the employer’s Queensland fringe benefits for the previous year of tax.\nThe estimated value amount for the employer to be included in a periodic return for a periodic return period of 3 months in a financial year is one-quarter of the value of the employer’s Queensland fringe benefits for the previous year of tax.\nThe estimated value amount for the employer to be included in a periodic return for a periodic return period of 6 months in a financial year is one-half of the value of the employer’s Queensland fringe benefits for the previous year of tax.\n(sec.19-ssec.1) The estimated value amount for the employer to be included in a periodic return for a periodic return period of 1 month in a financial year is one-twelfth of the value of the employer’s Queensland fringe benefits for the previous year of tax.\n(sec.19-ssec.2) The estimated value amount for the employer to be included in a periodic return for a periodic return period of 3 months in a financial year is one-quarter of the value of the employer’s Queensland fringe benefits for the previous year of tax.\n(sec.19-ssec.3) The estimated value amount for the employer to be included in a periodic return for a periodic return period of 6 months in a financial year is one-half of the value of the employer’s Queensland fringe benefits for the previous year of tax.","sortOrder":24},{"sectionNumber":"sec.20","sectionType":"section","heading":"Annual return and information given on estimated value basis","content":"### sec.20 Annual return and information given on estimated value basis\n\nThis section applies for—\nthe employer’s annual return for a financial year; and\nif the employer is a non-DGE group member—the information given to the DGE for the group under section 88A (5) of the Act for the financial year.\nThe estimated value amount to be included in the annual return and information is the value of the employer’s Queensland fringe benefits for the last year of tax.\ns 20 sub 2022 SL No. 168 s 14\n(sec.20-ssec.1) This section applies for— the employer’s annual return for a financial year; and if the employer is a non-DGE group member—the information given to the DGE for the group under section 88A (5) of the Act for the financial year.\n(sec.20-ssec.2) The estimated value amount to be included in the annual return and information is the value of the employer’s Queensland fringe benefits for the last year of tax.\n- (a) the employer’s annual return for a financial year; and\n- (b) if the employer is a non-DGE group member—the information given to the DGE for the group under section 88A (5) of the Act for the financial year.","sortOrder":25},{"sectionNumber":"sec.21","sectionType":"section","heading":"Application of subdivision","content":"### sec.21 Application of subdivision\n\nThis subdivision applies to an employer if, when a change of status happens for the employer, an election under division 2 , subdivision 2 applies.","sortOrder":26},{"sectionNumber":"sec.22","sectionType":"section","heading":"Final return and information given on estimated value basis","content":"### sec.22 Final return and information given on estimated value basis\n\nThis section applies for—\nthe employer’s final return for a final period; and\nif the employer is a non-DGE group member—the information given to the DGE for the group under section 88B of the Act .\nThe value of fringe benefits to be included in the final return and information as part of the wages paid or payable during the final period for the final return by the employer is the difference between the following amounts—\nthe total of—\nthe value of the employer’s Queensland fringe benefits for the last year of tax; and\nthe value of any Queensland fringe benefits paid or payable by the employer in April, May or June of the final period;\none-quarter of the value of the employer’s Queensland fringe benefits for the year of tax ending in the employer’s election year.\ns 22 amd 2022 SL No. 168 s 15\n(sec.22-ssec.1) This section applies for— the employer’s final return for a final period; and if the employer is a non-DGE group member—the information given to the DGE for the group under section 88B of the Act .\n(sec.22-ssec.2) The value of fringe benefits to be included in the final return and information as part of the wages paid or payable during the final period for the final return by the employer is the difference between the following amounts— the total of— the value of the employer’s Queensland fringe benefits for the last year of tax; and the value of any Queensland fringe benefits paid or payable by the employer in April, May or June of the final period; one-quarter of the value of the employer’s Queensland fringe benefits for the year of tax ending in the employer’s election year.\n- (a) the employer’s final return for a final period; and\n- (b) if the employer is a non-DGE group member—the information given to the DGE for the group under section 88B of the Act .\n- (a) the total of— (i) the value of the employer’s Queensland fringe benefits for the last year of tax; and (ii) the value of any Queensland fringe benefits paid or payable by the employer in April, May or June of the final period;\n- (i) the value of the employer’s Queensland fringe benefits for the last year of tax; and\n- (ii) the value of any Queensland fringe benefits paid or payable by the employer in April, May or June of the final period;\n- (b) one-quarter of the value of the employer’s Queensland fringe benefits for the year of tax ending in the employer’s election year.\n- (i) the value of the employer’s Queensland fringe benefits for the last year of tax; and\n- (ii) the value of any Queensland fringe benefits paid or payable by the employer in April, May or June of the final period;","sortOrder":27},{"sectionNumber":"pt.4","sectionType":"part","heading":"Transitional provisions","content":"# Transitional provisions","sortOrder":28},{"sectionNumber":"pt.4-div.1","sectionType":"division","heading":"Transitional provisions for SL No. 147 of 2019","content":"## Transitional provisions for SL No. 147 of 2019","sortOrder":29},{"sectionNumber":"sec.23","sectionType":"section","heading":"Definition for part","content":"### sec.23 Definition for part\n\nIn this part—\nexpired regulation means the Payroll Tax Regulation 2009 as in force immediately before the commencement.","sortOrder":30},{"sectionNumber":"sec.24","sectionType":"section","heading":"Continuation of election under s 12 of expired regulation","content":"### sec.24 Continuation of election under s 12 of expired regulation\n\nAn election made by an employer under section 12(1) of the expired regulation, that applies immediately before the commencement, is taken to be an election by the employer under section 10(1).","sortOrder":31},{"sectionNumber":"sec.25","sectionType":"section","heading":"Application, consent and continuation of election under s 13 of expired regulation","content":"### sec.25 Application, consent and continuation of election under s 13 of expired regulation\n\nAn application for consent made by an employer under section 13(2) of the expired regulation, that has not been decided by the commissioner before the commencement, is taken to be an application for consent under section 11(2).\nConsent given by the commissioner under section 13 of the expired regulation is taken to be consent given by the commissioner under section 11.\nAn election made by an employer under section 13(7) of the expired regulation, that applies immediately before the commencement, is taken to be an election by the employer under section 11(7).\n(sec.25-ssec.1) An application for consent made by an employer under section 13(2) of the expired regulation, that has not been decided by the commissioner before the commencement, is taken to be an application for consent under section 11(2).\n(sec.25-ssec.2) Consent given by the commissioner under section 13 of the expired regulation is taken to be consent given by the commissioner under section 11.\n(sec.25-ssec.3) An election made by an employer under section 13(7) of the expired regulation, that applies immediately before the commencement, is taken to be an election by the employer under section 11(7).","sortOrder":32},{"sectionNumber":"sec.26","sectionType":"section","heading":"Continuation of election under s 14 of expired regulation","content":"### sec.26 Continuation of election under s 14 of expired regulation\n\nAn election made by an employer under section 14(1) of the expired regulation, that applies immediately before the commencement, is taken to be an election by the employer under section 12(1).","sortOrder":33},{"sectionNumber":"sec.27","sectionType":"section","heading":"Application, consent and continuation of election under s 15 of expired regulation","content":"### sec.27 Application, consent and continuation of election under s 15 of expired regulation\n\nAn application for consent made by an employer under section 15(2) of the expired regulation, that has not been decided by the commissioner before the commencement, is taken to be an application for consent under section 13(2).\nConsent given by the commissioner under section 15 of the expired regulation is taken to be consent given by the commissioner under section 13.\nAn election made by an employer under section 15(7) of the expired regulation, that applies immediately before the commencement, is taken to be an election by the employer under section 13(7).\n(sec.27-ssec.1) An application for consent made by an employer under section 15(2) of the expired regulation, that has not been decided by the commissioner before the commencement, is taken to be an application for consent under section 13(2).\n(sec.27-ssec.2) Consent given by the commissioner under section 15 of the expired regulation is taken to be consent given by the commissioner under section 13.\n(sec.27-ssec.3) An election made by an employer under section 15(7) of the expired regulation, that applies immediately before the commencement, is taken to be an election by the employer under section 13(7).","sortOrder":34},{"sectionNumber":"pt.4-div.2","sectionType":"division","heading":"Transitional provision for Revenue Legislation Amendment Regulation 2022","content":"## Transitional provision for Revenue Legislation Amendment Regulation 2022","sortOrder":35},{"sectionNumber":"sec.28","sectionType":"section","heading":"Basis for calculating fringe benefits applies in relation to mental health levy","content":"### sec.28 Basis for calculating fringe benefits applies in relation to mental health levy\n\nThis section applies to an employer if a relevant election made by the employer applied to the employer immediately before the commencement.\nFrom the commencement, and until the employer makes another election under part 3 , division 2 , the relevant election also applies for working out—\nthe employer’s periodic levy liability; and\nif the employer is not a group member or is the DGE for a group—the employer’s annual levy liability.\nIn this section—\nrelevant election , for an employer, means an election made by the employer under part 3 , division 2 to include in returns estimated value amounts or actual value amounts and use those amounts to work out the employer’s periodic and annual liability.\ns 28 ins 2022 SL No. 168 s 17\n(sec.28-ssec.1) This section applies to an employer if a relevant election made by the employer applied to the employer immediately before the commencement.\n(sec.28-ssec.2) From the commencement, and until the employer makes another election under part 3 , division 2 , the relevant election also applies for working out— the employer’s periodic levy liability; and if the employer is not a group member or is the DGE for a group—the employer’s annual levy liability.\n(sec.28-ssec.3) In this section— relevant election , for an employer, means an election made by the employer under part 3 , division 2 to include in returns estimated value amounts or actual value amounts and use those amounts to work out the employer’s periodic and annual liability.\n- (a) the employer’s periodic levy liability; and\n- (b) if the employer is not a group member or is the DGE for a group—the employer’s annual levy liability.","sortOrder":36}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The regulation preserves and maps prior elections and outstanding consents from the expired 2009 regulation (transitional provisions in pt 4), but extends the practical scope of those elections to cover mental health levy liabilities (see sec 28). Core obligations to value and report fringe benefits remain, while application to levy liabilities is a substantive extension of where an election applies."},"complexity_factors":["Multiple election paths and timing rules (elect to use estimated or actual values in first periodic return, in annual return, or by commissioner consent) — see secs 10–13.","Commissioner discretion and consent tests requiring subjective satisfaction about avoidance intent and 'compelling reasons' — see secs 11(5), 13(5).","Detailed valuation and calculation rules (grossed‑up value, periodic fractions, reconciliation and final return formulas) that require numeric computation and record‑keeping — see secs 15–22.","Interplay with group reporting (DGE and non‑DGE members) and different liabilities for payroll tax versus levy liabilities, adding reporting complexity — see secs 7, 10(4), 11(9), 12(6), 13(12).","Compliance obligations and sanctioning (30‑day notice for amended FBT assessments; penalty units for failures) — see secs 6, 11(11), 13(11).","Extensive cross‑references to the Payroll Tax Act and the Fringe Benefits Assessment Act, requiring cross‑checking of definitions and external tests (e.g. tax‑exempt body entertainment fringe benefit) — see secs 3, 5 and multiple Act citations.","Transitional provisions carrying over prior elections, pending applications and consents from the expired regulation, plus an amendment extending election effect to the mental health levy — see pts 4 and sec 28."],"plain_english_summary":"Mechanically, this regulation sets how employers must value and report fringe benefits for payroll tax and the mental health levy. It prescribes when employers may elect to use estimated or actual values, how to calculate estimated and reconciliation amounts (using grossed‑up values), return periods, a 30‑day notice rule for amended FBT assessments, and penalties for non‑compliance.\n\nIt affects any employer that pays fringe benefits: employers bear the compliance and reporting costs, must apply in writing where commissioner consent is required, and the commissioner decides whether mid‑year elections are allowed."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The regulation's original 2019 scope covered payroll tax obligations for wages (including fringe benefits) under Queensland's Payroll Tax Act. The 2022 Revenue Legislation Amendment Regulation significantly expanded scope by adding the mental health levy as a parallel obligation throughout the fringe benefits calculation framework, including new transitional provisions (s.28) to ensure existing elections automatically extended to cover the new levy. This was a substantive expansion beyond the original payroll tax focus."},"complexity_factors":["Multiple interacting calculation methods (estimated vs actual value) that can be switched with commissioner consent, each with distinct procedural requirements","Layered corporate group structure requiring different rules for DGE vs non-DGE group members throughout","Heavy cross-referencing to the parent Payroll Tax Act (especially sections 13, 88A, 88B, 88C, 88D, 88E, 91, 97) and the federal Fringe Benefits Assessment Act, making the regulation impossible to understand in isolation","Two sets of transitional provisions (2019 and 2022) that map old rules to new rules","The 2022 amendment added mental health levy obligations throughout, creating parallel tracks of liability calculation","Election mechanics are procedurally complex — timing of elections determines which financial periods they cover, with different rules depending on whether the election is at the start of a year, during a year, or in the annual return","Final return calculations (s.22) involve a multi-step formula using data from different tax years","Specialised vocabulary (DGE, non-DGE group member, grossed-up value, reconciliation amount, estimated value amount, election year, last year of tax, previous year of tax) requiring extensive cross-referencing to understand"],"plain_english_summary":"This Queensland regulation sets the rules for calculating and reporting payroll tax (and the related mental health levy). It tells employers and payroll teams how to value wages and non‑cash benefits, align payroll tax treatment with federal fringe benefits assessments, and handle liabilities and information sharing within corporate groups.\n\nIt also preserves certain transitional elections from the old rules and imposes penalties (up to 20 penalty units) for specified breaches."},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":true,"description":"The original 2019 regulation focused on payroll tax and fringe benefits. The 2022 amendments (SL No. 168) significantly expanded the scope by integrating the 'mental health levy' throughout the regulation. What began as a payroll tax regulation now simultaneously governs calculations for a separate levy, with dual obligations appearing in nearly every substantive section. The regulation now functions as a hybrid instrument covering two distinct revenue measures rather than one."},"complexity_factors":["Multiple interlocking election mechanisms with conditional triggers (sections 10-13)","Extensive cross-referencing to the Payroll Tax Act (undefined in the provided text but heavily referenced)","Dual calculation systems (estimated vs actual value) with different rules for different return types (periodic, annual, final)","Nested conditional logic for employer status: distinguishes between standalone employers, DGEs (Designated Group Employers), and non-DGE group members, with different obligations for each","Transitional provisions mapping old regulation sections to new ones (sections 24-28)","Multiple defined terms including 'relevant liability', 'relevant election', 'grossed-up value', 'previous year of tax', 'last year of tax', 'election year'","Penalty provisions (20 penalty units) for non-compliance with election procedures","Amendment history embedded in text (2022 amendments for mental health levy integration)","Complex mathematical formulas for pro-rating fringe benefits across different return periods (monthly, quarterly, 6-monthly)"],"plain_english_summary":"This regulation sets out the rules for how Queensland employers calculate and report payroll tax on fringe benefits (non-cash perks like company cars or entertainment) and certain wages paid in kind.\n\n**What it does:**\n- **Values non-cash wages**: When employers pay workers with goods or services instead of cash, this regulation sets out three methods to determine the taxable value—using the agreed amount, the employer's attributed amount, or a value determined by the tax commissioner.\n- **Excludes certain benefits**: Specifically excludes \"tax-exempt body entertainment fringe benefits\" from being treated as taxable fringe benefits under payroll tax.\n- **Requires notification**: Employers must notify the commissioner within 30 days if they receive an amended fringe benefits tax assessment.\n- **Sets calculation methods for fringe benefits**: Employers can choose between two methods for calculating fringe benefits for payroll tax purposes:\n  - **Estimated value method**: Using the previous year's fringe benefits data (pro-rated for monthly, quarterly, or half-yearly returns)\n  - **Actual value method**: Using real-time data reconciled at year-end\n- **Group employer rules**: Special rules apply for employer groups, distinguishing between the \"Designated Group Employer\" (DGE—the main entity responsible for the group's tax) and other group members, with specific information-sharing requirements between them.\n- **Commissioner consent**: If an employer wants to switch calculation methods mid-year, they need written permission from the commissioner, who will only grant it if satisfied the change isn't primarily for tax avoidance and there are compelling business reasons.\n\n**Who it affects:**\n- Queensland employers who provide fringe benefits to employees\n- Employer groups (related businesses treated as a single entity for payroll tax)\n- Businesses that pay wages in kind (non-cash remuneration)\n\n**Why it matters:**\nPayroll tax is a significant cost for businesses. This regulation gives employers flexibility in how they calculate tax on fringe benefits—allowing them to use estimates based on prior year data (helping cash flow) or actual current data (potentially more accurate). However, the rules are strict about consistency: once you pick a method, you generally must stick with it for the financial year, and switching requires commissioner approval to prevent tax manipulation. The regulation also ensures the mental health levy (a separate tax on wages) is calculated consistently with payroll tax."}},"importantCases":[],"_links":{"self":"/api/acts/payroll-tax-regulation-2019","history":"/api/acts/payroll-tax-regulation-2019/history","analysis":"/api/acts/payroll-tax-regulation-2019/analysis","conflicts":"/api/acts/payroll-tax-regulation-2019/conflicts","importantCases":"/api/acts/payroll-tax-regulation-2019/important-cases","documents":"/api/acts/payroll-tax-regulation-2019/documents"}}