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Payroll Tax Act 2008
14Wages include fringe benefits
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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 of the Commonwealth).