How is the fringe benefits amount taxed in terms of payroll tax liability?

The fringe benefit is a car.

I calculated the grossed-up value, but I am not sure if I need to include this amount in taxable wages when calculating payroll tax liability

or

I should add the fringe benefit tax in payroll tax liability(calculated excluding fringe benefit)

The employer pay fringe benefit tax and payroll tax on the fringe benefits?

This is happening in QLD so I need to follow the regulation in QLD