sec.7Calculation of fringe benefits on same basis

sec.7 Calculation of fringe benefits on same basis

An employer must calculate fringe benefits on the same basis for a financial year— for each periodic, annual or final return lodged by the employer for the financial year; and for working out the employer’s relevant payroll tax and levy liabilities for the financial year; and if the employer is a non-DGE group member—for giving information to the DGE for the group under sections 88A , 88B , 88C or 88D of the Act in relation to the financial year; and if the employer is the DGE for a group—for giving information to non-DGE group members under section 88A or 88E of the Act in relation to the financial year, to the extent the information relates to the DGE. Non-compliance with subsection (1) may affect— if the employer is not a group member or is the DGE for a group—the employer’s liability for payroll tax and the mental health levy; or if the employer is a non-DGE group member— the employer’s liability for payroll tax; and the liability of the employer and the DGE for the group for the mental health levy. This section is subject to sections 11 to 13 . s 7 amd 2022 SL No. 168 s 8 (sec.7-ssec.1) An employer must calculate fringe benefits on the same basis for a financial year— for each periodic, annual or final return lodged by the employer for the financial year; and for working out the employer’s relevant payroll tax and levy liabilities for the financial year; and if the employer is a non-DGE group member—for giving information to the DGE for the group under sections 88A , 88B , 88C or 88D of the Act in relation to the financial year; and if the employer is the DGE for a group—for giving information to non-DGE group members under section 88A or 88E of the Act in relation to the financial year, to the extent the information relates to the DGE. Non-compliance with subsection (1) may affect— if the employer is not a group member or is the DGE for a group—the employer’s liability for payroll tax and the mental health levy; or if the employer is a non-DGE group member— the employer’s liability for payroll tax; and the liability of the employer and the DGE for the group for the mental health levy. (sec.7-ssec.2) This section is subject to sections 11 to 13 .

• (a) for each periodic, annual or final return lodged by the employer for the financial year; and
• (b) for working out the employer’s relevant payroll tax and levy liabilities for the financial year; and
• (c) if the employer is a non-DGE group member—for giving information to the DGE for the group under sections 88A , 88B , 88C or 88D of the Act in relation to the financial year; and
• (d) if the employer is the DGE for a group—for giving information to non-DGE group members under section 88A or 88E of the Act in relation to the financial year, to the extent the information relates to the DGE.