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Section 14 - Payroll Tax Act 2009 - Wages include fringe benefits | Zoe

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Payroll Tax Act 2009

14Wages include fringe benefits

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14 Wages include fringe benefits (1) For this Act, wages include a fringe benefit. (2) Subsection (1) does not apply to benefits that are exempt benefits for the FBTA Act (other than deposits to the Superannuation Holding Accounts Special Account within the meaning of the Small Superannuation Accounts Act 1995 (Cth)).

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