Qld payroll tax: fringe benefits – Public Ruling
The Qld Office of State Revenue (OSR) has updated Public Ruling PTA003.3 (Fringe benefits). The OSR notes the technical changes to the Ruling reflect amendments to the definition of “wages” in Sch 6 of the Payroll Tax Act 1971 (Qld), made under the Revenue and Other Legislation Amendment Act 2011 (Qld) affecting the treatment of exempt benefits under the Fringe Benefits Tax Assessment Act 1986 (Cth). The Ruling applied from 21 June 2013.
2012-13 Payroll tax annual return
The OSR notes the 2012-13 annual return for payroll tax is now available in OSRconnect. It reminds taxpayers that they need to lodge and pay their annual return no later than Sunday 21 July 2013. Further details are available on the OSR website.
[LTN 122, 27/6/13]