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Fringe benefits provided to employees are taxable for payroll tax purposes.

The amount to declare is the type 1 and type 2 benefits shown at question 14 of your most recent FBT return, grossed up by the lower type 2 gross up rate.

If you have provided a monthly estimate of your fringe benefits for your annual reconciliation, you will declare the type 1 and type 2 benefits at question 14 of the FBT return, grossed up by the type 2 gross up rate of 1.8868, for the FBT return period ending 31 March 2018.

If you have declared your actual fringe benefits on a month to month basis, you need to take those previously declared amounts and add in any fringe benefits provided in June, once again grossed up by the lower type 2 gross up rate.

If you have employees who receive fringe benefits in multiple states and territories, ensure you apportion the declaration of fringe benefits across those states and territories. For example, if 60 per cent of your total wages are paid in Victoria and 40 per cent are paid in South Australia, you would declare 60 per cent of your grossed up fringe benefits in Victoria and the remaining 40 per cent in South Australia.

Any exempt fringe benefits or fringe benefits with a nil value are excluded for payroll tax purposes.

Living away from home allowance is captured as a fringe benefit and as such does not need to be declared separately.