The ATO's FBT year is from 1 April to 31 March. What period should I use for the WorkSafe fringe benefits?

Use the same FBT period as the ATO, i.e. 1 April to 31 March. Section 8(2A) of the Accident Compensation (WorkCover Insurance) Act 1993 requires that the fringe benefit to be included in rateable remuneration for a financial year is to be the fringe benefit calculated for the period 1 April to 31 March ending in that financial year.

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