Australian Capital Territory Current Acts

PAYROLL TAX ACT 2011 - SECT 14

    (1)     For this Act, "wages" includes a fringe benefit.

    (2)     Subsection (1) does not apply to benefits that are exempt benefits for the FBTA Act

(other than deposits to the Superannuation Holding Accounts Special Account under the Small Superannuation Accounts Act 1995

(Cwlth)).

    (3)     In this Act:

"fringe benefit" has the same meaning as in the FBTA Act

but does not include—

        (a)     a tax-exempt body entertainment fringe benefit under that Act; or

        (b)     anything determined by the Minister to not be a fringe benefit.

    (4)     A determination is a disallowable instrument.

Note     A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act

.