Western Australian Consolidated Regulations

PAY-ROLL TAX ASSESSMENT REGULATIONS 2003 - REG 24

24 .         Annual returns using the estimated value method

                If an employer who lodges an annual return uses the estimated value method for an assessment year, the value of the fringe benefits to be included in the return is the amount equal to the grossed-up value of the WA fringe benefits provided by the employer for the FBT year that ended on 31 March in the assessment year.