Western Australian Consolidated Regulations

PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 22

22 .         Eligibility to use estimated value method

                An employer is eligible to use the estimated value method to calculate the value of fringe benefits provided by the employer in an assessment year if the employer —

            (a)         has provided WA fringe benefits for at least the 15 months ending immediately before the beginning of the assessment year; and

            (b)         lodges monthly returns for the assessment year.