Payroll Tax Regulation 2019
sec.20Annual return and information given on estimated value basis
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sec.20 Annual return and information given on estimated value basis
This section applies for— the employer’s annual return for a financial year; and if the employer is a non-DGE group member—the information given to the DGE for the group under section 88A (5) of the Act for the financial year. The estimated value amount to be included in the annual return and information is the value of the employer’s Queensland fringe benefits for the last year of tax. s 20 sub 2022 SL No. 168 s 14 (sec.20-ssec.1) This section applies for— the employer’s annual return for a financial year; and if the employer is a non-DGE group member—the information given to the DGE for the group under section 88A (5) of the Act for the financial year. (sec.20-ssec.2) The estimated value amount to be included in the annual return and information is the value of the employer’s Queensland fringe benefits for the last year of tax.
- (a) the employer’s annual return for a financial year; and
- (b) if the employer is a non-DGE group member—the information given to the DGE for the group under section 88A (5) of the Act for the financial year.