Queensland Consolidated Regulations

PAYROLL TAX REGULATION 2009

TABLE OF PROVISIONS

           Contents

           Part 1--Preliminary

   1.      Short title
   2.      Commencement
   3.      Definitions

           Part 2--Liability to taxation

   4.      Value of taxable wages—Act, s 13

           Part 3--Fringe benefits

           Division 1--Preliminary

   5.      Things that are not fringe benefits
   6.      Amended assessments under the Fringe Benefits Assessment Act
   7.      Calculation of fringe benefits on same basis

           Division 2--Value of Queensland fringe benefits

   8.      Definition for div 2
   9.      Value of Queensland fringe benefits for estimated value amount
   10.     Value of Queensland fringe benefits for reconciliation amount or final return

           Division 3--Basis for calculation of fringe benefits
           Subdivision 1--Electing to calculate fringe benefits on estimated value basis

   11.     Employers to which sdiv 1 applies
   12.     Election in first periodic return period for a financial year—estimated value basis
   13.     Election during financial year—estimated value basis
           Subdivision 2--Electing to calculate fringe benefits on actual value basis
   14.     Election in annual return—actual value basis
   15.     Election during financial year—actual value basis

           Division 4--Value of fringe benefits calculated on estimated value basis
           Subdivision 1--Periodic and annual returns

   16.     Application of sdiv 1
   17.     Monthly periodic return on estimated value basis
   18.     Quarterly periodic return on estimated value basis
   19.     Biannual periodic return on estimated value basis
   20.     Annual return on estimated value basis
           Subdivision 2--Final returns
   21.     Final return on estimated value basis

           Part 4--Transitional provisions

   22.     Definitions for pt 4
   23.     Continuation of election under s 15 of the expired regulation
   24.     Application, consent and continuation of election under s 16 of the expired regulation
   25.     Continuation of election under s 17 of the expired regulation
   26.     Application, consent and continuation of election under s 18 of the expired regulation
           SCHEDULE -- DICTIONARY
           Endnotes