Queensland Consolidated Regulations

PAYROLL TAX REGULATION 2019

- Made under the Payroll Tax Act 1971
- As at 1 January 2023
- Reg 147 of 2019

TABLE OF PROVISIONS

   PART 1 - PRELIMINARY

   1.      Short title
   2.      Commencement
   3.      Definitions

   PART 2 - LIABILITY TO TAXATION

   4.      Value of taxable wages—Act, s 13

   PART 3 - FRINGE BENEFITS

           Division 1 - Preliminary

   5.      Things that are not fringe benefits—Act, sch, definition fringe benefit
   6.      Notice of amended assessments under the Fringe Benefits Assessment Act
   7.      Calculation of fringe benefits on same basis

           Division 2 - Basis for calculating fringe benefits—Act, s 91

              Subdivision 1 - Preliminary

   8.      Purpose of division

              Subdivision 2 - Electing to calculate fringe benefits on estimated value basis

   9.      Application of subdivision
   10.     Election in first periodic return period for relevant financial year
   11.     Election during relevant financial year

              Subdivision 3 - Electing to calculate fringe benefits on actual value basis

   12.     Election in annual return
   13.     Election during financial year

           Division 3 - Value of fringe benefits—Act, s 97

              Subdivision 1 - Preliminary

   14.     Purpose of division

              Subdivision 2 - Value of Queensland fringe benefits

   15.     Definition for subdivision
   16.     Value of Queensland fringe benefits for estimated value amount
   17.     Value of Queensland fringe benefits for reconciliation amount, final return and information given under Act, s 88B

              Subdivision 3 - Value of fringe benefits calculated on estimated value basis in periodic and annual returns

   18.     Application of subdivision
   19.     Periodic return on estimated value basis
   20.     Annual return and information given on estimated value basis

              Subdivision 4 - Value of fringe benefits calculated on estimated value basis in final returns

   21.     Application of subdivision
   22.     Final return and information given on estimated value basis

   PART 4 - TRANSITIONAL PROVISIONS

           Division 1 - Transitional provisions for SL No. 147 of 2019

   23.     Definition for part
   24.     Continuation of election under s 12 of expired regulation
   25.     Application, consent and continuation of election under s 13 of expired regulation
   26.     Continuation of election under s 14 of expired regulation
   27.     Application, consent and continuation of election under s 15 of expired regulation

           Division 2 - Transitional provision for Revenue Legislation Amendment Regulation 2022

   28.     Basis for calculating fringe benefits applies in relation to mental health levy
           SCHEDULE 1