Queensland Subordinate Legislation as Made

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PAY-ROLL TAX AMENDMENT REGULATION (NO. 1) 2008 No. 153 - SECT 4

4 Amendment of s 13A (Definitions for div 1A)

(1) Section 13A, definition taxable value--

omit.

(2) Section 13A--

insert--

'grossed-up value, of a fringe benefit, means the value of the benefit worked out using the formula stated in section 13(5) of the Act.'.



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