Western Australian Consolidated Regulations

PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 21

21 .         Returns using the actual value method

                An employer who uses the actual value method to calculate the value of fringe benefits provided by the employer in an assessment year must include, in each return lodged by the employer for the year, the grossed-up value of the fringe benefits provided by the employer for the return period.