Payroll Tax Regulation 2019
sec.17Value of Queensland fringe benefits for reconciliation amount, final return and information given under Act, s 88B
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sec.17 Value of Queensland fringe benefits for reconciliation amount, final return and information given under Act, s 88B
This section applies for calculating a reconciliation amount or the value of fringe benefits to be included in— an employer’s final return under section 22 ; and if the employer is a non-DGE group member—the information given to the DGE for the group under section 88B of the Act . The value of Queensland fringe benefits for the last year of tax is the grossed-up value of the benefits. The value of Queensland fringe benefits for the year of tax ending in the employer’s election year is the grossed-up value of the benefits. s 17 amd 2022 SL No. 168 s 13 (sec.17-ssec.1) This section applies for calculating a reconciliation amount or the value of fringe benefits to be included in— an employer’s final return under section 22 ; and if the employer is a non-DGE group member—the information given to the DGE for the group under section 88B of the Act . (sec.17-ssec.2) The value of Queensland fringe benefits for the last year of tax is the grossed-up value of the benefits. (sec.17-ssec.3) The value of Queensland fringe benefits for the year of tax ending in the employer’s election year is the grossed-up value of the benefits.
- (a) an employer’s final return under section 22 ; and
- (b) if the employer is a non-DGE group member—the information given to the DGE for the group under section 88B of the Act .