Fringe Benefits
Preamble The Payroll Tax Act 2007 (the Act), which commenced on 1 July 2007, rewrites the Pay-roll Tax Act 1971 (the 1971 Act) and harmonises the payroll tax legislation in Victoria and NSW. One of the areas that has been harmonised is the value of fringe benefits to be declared for payroll tax purposes. This revenue ruling addresses the following […]
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