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Section 14 - Payroll Tax Act 2007 - Wages include fringe benefits — Zoe

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Payroll Tax Act 2007

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#### 14 Wages include fringe benefits 14 Wages include fringe benefits > > (1) For the purposes of this Act, wages include a fringe benefit. > > > (2) Subsection (1) does not apply to benefits that are exempt benefits for the purposes of the FBTA Act (other than deposits to the Superannuation Holding Accounts Special Account within the meaning of the [Small Superannuation Accounts Act 1995](http://www.legislation.gov.au/) of the Commonwealth).

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