Term Definition
final period

If a business has a change of status, a return is due for the final period, which starts on the latest of 1 July, when the employer registered or the last time such an event happened. The final period ends the day before the relevant change occurs.

final return

If a business changes its status, a final return must be submitted - even if it is outside the normal return period - to pay outstanding amounts or get a refund.

financial year

Each year commencing on 1 July.

fixed periodic deduction

An employer who is the DGE of a group, or is not in a group but pays interstate wages, can calculate a fixed periodic deduction for specified return periods.

fringe benefit

The same meaning as in the FBTA Act but does not include:

(a) a tax-exempt body entertainment fringe benefit within the meaning of that Act; or

(b) anything that is prescribed by the regulations under this Act not to be a fringe benefit for the purposes of this definition.


A non-monetary benefit that an employer gives an employee in return for their services. The value of these benefits needs to be included in an employer’s taxable wages.


A power, authority or duty.


When a person acquires a share or option in a company, the share or option is granted to the person.

Section 13O of the Payroll Tax Act (Qld) outlines when a share or option is granted.

grossed-up value

The value of a fringe benefit after the initial value has been multiplied by the type 2 gross-up factor specified in the Fringe Benefits Tax Assessment Act 1986 (Cwlth).


Part 5 of the Payroll Tax Act (Part 4 in Queensland; Part 4 Pay-roll Tax Assessment Act 2002 in WA) provides for the grouping of two or more employers. The effect of grouping is that wages are aggregated to determine payroll tax liability for the group and only one payroll tax threshold can be claimed for each group.

For detailed information, refer to the Payroll Tax legislation in the state or territory you are interested in.

group member

An employer who is part of a group of related businesses whose wages are combined for payroll tax.