Western Australian Consolidated Regulations

PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 20

20 .         Methods for calculating the value of taxable fringe benefits

        (1)         An employer may use the actual value method for calculating the value of the fringe benefits provided by the employer for any return period.

        (2)         An employer may use the estimated value method as set out in regulation 23 instead of the actual value method if the employer is eligible to do so under regulation 22.

        (3)         The employer must use the same method for all monthly returns for an assessment year unless the Commissioner allows a change under regulation 26(4).