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Pay-roll Tax Assessment Act 2002
Subdiv 2Fringe benefits and specified taxable benefits
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Subdivision 2 — Fringe benefits and specified taxable benefits
9BA. Wages include fringe benefits and specified taxable benefits 13
9BB. Actual value of fringe benefit 14
9BC. Basis for including value of fringe benefits in returns 14
9BD. Eligibility to use estimated value method 15
9BE. Returns (other than annual returns) using estimated value method 15
9BF. Annual returns using estimated value method 16
9BG. Final returns using estimated value method 16
9BH. Changing method of valuing fringe benefits 17
9BI. Value of specified taxable benefit 19