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The Commissioner has updated the public ruling on the determination of royalty for prescribed and specified minerals. (MRA002.2)

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Grossed-up value

Issued date
11 October 2024

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