What it contains
Rateable remuneration is payment made to a worker that is subject to a premium. It’s not always obvious what is and is not rateable remuneration.
This document gives the formula for calculating the amount of fringe benefits to be declared as wages to the State Revenue Office for payroll tax purposes.
It also discusses organisations with fringe benefits tax exemption (religious organisations, public hospitals, etc.) and how to determine the Victorian component of fringe benefits when an employer has employees in more than one state.