sec.22Final return and information given on estimated value basis

sec.22 Final return and information given on estimated value basis

This section applies for— the employer’s final return for a final period; 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 fringe benefits to be included in the final return and information as part of the wages paid or payable during the final period for the final return by the employer is the difference between the following amounts— the total of— the value of the employer’s Queensland fringe benefits for the last year of tax; and the value of any Queensland fringe benefits paid or payable by the employer in April, May or June of the final period; one-quarter of the value of the employer’s Queensland fringe benefits for the year of tax ending in the employer’s election year. s 22 amd 2022 SL No. 168 s 15 (sec.22-ssec.1) This section applies for— the employer’s final return for a final period; 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.22-ssec.2) The value of fringe benefits to be included in the final return and information as part of the wages paid or payable during the final period for the final return by the employer is the difference between the following amounts— the total of— the value of the employer’s Queensland fringe benefits for the last year of tax; and the value of any Queensland fringe benefits paid or payable by the employer in April, May or June of the final period; one-quarter of the value of the employer’s Queensland fringe benefits for the year of tax ending in the employer’s election year.

• (a) the employer’s final return for a final period; 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 .
• (a) the total of— (i) the value of the employer’s Queensland fringe benefits for the last year of tax; and (ii) the value of any Queensland fringe benefits paid or payable by the employer in April, May or June of the final period;
• (i) the value of the employer’s Queensland fringe benefits for the last year of tax; and
• (ii) the value of any Queensland fringe benefits paid or payable by the employer in April, May or June of the final period;
• (b) one-quarter of the value of the employer’s Queensland fringe benefits for the year of tax ending in the employer’s election year.
• (i) the value of the employer’s Queensland fringe benefits for the last year of tax; and
• (ii) the value of any Queensland fringe benefits paid or payable by the employer in April, May or June of the final period;