New South Wales Consolidated Acts

PAYROLL TAX ACT 2007 - SECT 14

14 Wages include fringe benefits

(1) For the purposes of this Act,
"wages" include a fringe benefit.

(2) Subsection (1) does not apply to benefits that are exempt benefits for the purposes of the FBTA Act (other than deposits to the Superannuation Holding Accounts Special Account within the meaning of the Small Superannuation Accounts Act 1995 of the Commonwealth).