Previous reconciliations

Previous inclusion of fringe benefits

Where a part period return has already been completed in the year (because the customer has moved from one group to another, joined a group, etc), some fringe benefits may have already been reconciled.

To avoid double taxation, if any fringe benefits were included in the previous part-period reconciliation this amount must not be included in the declaration of fringe benefits for the Annual Reconciliation.


If you need further information on this topic, please contact our payroll tax enquiry service on 13 21 61.