9BA
CurrentWages include fringe benefits and specified taxable benefits
Part 2Liability and assessment
Division 2AWages
Subdivision 2Fringe benefits and specified taxable benefits
9BA Wages include fringe benefits and specified taxable benefits
(1)
The value of a fringe benefit or a specified taxable benefit that is provided by an employer to or in relation to an employee is taken to be wages paid by the employer to the employee unless the benefit is a fringe benefit constituted by the grant of a share or an option that constitutes wages under Subdivision 4.
(2)
Subsection (1) does not apply to benefits that are exempt benefits for the purposes of the FBTA Act.
[Section 9BA inserted: No. 15 of 2010 s. 7; amended: No. 29 of 2012 s. 17.]
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