9BF
CurrentAnnual returns using estimated value method
Part 2Liability and assessment
Division 2AWages
Subdivision 2Fringe benefits and specified taxable benefits
9BF Annual returns using estimated value method
If an employer who lodges an annual return for an assessment year uses the estimated value method for the assessment year, the value of the fringe benefits to be included in the return is the amount equal to the actual value of the WA fringe benefits provided by the employer for the FBT year that ended on 31 March in the assessment year.
[Section 9BF inserted: No. 15 of 2010 s. 7.]
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