ACTIn ForceAct
Payroll Tax Act 2011
16Employer election for taxable value of fringe benefits
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16 Employer election for taxable value of fringe benefits (1) An employer who has paid or is liable to pay fringe benefits tax imposed by the FBTA Act in relation to a period of not less than 15 months before 30 June in any year may elect to include as the value of the fringe benefits paid or payable by the employer in a month— (a) in a return lodged in relation to each of the first 11 months after