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@ 2022-09-08T09:09:15Z

<?php

$array1 = [
    (object) [
        'expense_id' => 475,
        'expense_name' => 'DRAY',
        'expense_unit_cost' => 270.00
    ],
    (object) [
        'expense_id' => 476,
        'expense_name' => 'FUEL',
        'expense_unit_cost' => 32.40
    ],
];

$array2 = [
    (object) [
        'waybill_id' => 20005044,
        'expense_id' => 475,
        'tax_select' => 'tax1',
        'tax_id' => 1,
        'tax_name' => 'GST 5%',
        'tax_no' => null,
        'tax_value' => 13.5000
    ],
    (object) [
        'waybill_id' => 20005044,
        'expense_id' => 475,
        'tax_select' => 'tax2',
        'tax_id' => 2,
        'tax_name' => 'QST 9.975%',
        'tax_no' => null,
        'tax_value' => 26.9325
    ],
    (object) [
        'waybill_id' => 20005044,
        'expense_id' => 476,
        'tax_select' => 'tax1',
        'tax_id' => 1,
        'tax_name' => 'GST 5%',
        'tax_no' => null,
        'tax_value' => 1.6200
    ],
    (object) [
        'waybill_id' => 20005044,
        'expense_id' => 476,
        'tax_select' => 'tax2',
        'tax_id' => 2,
        'tax_name' => 'QST 9.975%',
        'tax_no' => null,
        'tax_value' => 3.2319
    ],
];

$array1 = array_column($array1, null, 'expense_id');
foreach ($array2 as $obj) {
    if (isset($array1[$obj->expense_id])) {
        $array1[$obj->expense_id]->expense_taxes[] = $obj;
    }
}
var_export(array_values($array1));

Output for 7.4.0 - 7.4.33, 8.0.1 - 8.0.30, 8.1.0 - 8.1.28, 8.2.0 - 8.2.18, 8.3.0 - 8.3.6: array ( 0 => (object) array( 'expense_id' => 475, 'expense_name' => 'DRAY', 'expense_unit_cost' => 270.0, 'expense_taxes' => array ( 0 => (object) array( 'waybill_id' => 20005044, 'expense_id' => 475, 'tax_select' => 'tax1', 'tax_id' => 1, 'tax_name' => 'GST 5%', 'tax_no' => NULL, 'tax_value' => 13.5, ), 1 => (object) array( 'waybill_id' => 20005044, 'expense_id' => 475, 'tax_select' => 'tax2', 'tax_id' => 2, 'tax_name' => 'QST 9.975%', 'tax_no' => NULL, 'tax_value' => 26.9325, ), ), ), 1 => (object) array( 'expense_id' => 476, 'expense_name' => 'FUEL', 'expense_unit_cost' => 32.4, 'expense_taxes' => array ( 0 => (object) array( 'waybill_id' => 20005044, 'expense_id' => 476, 'tax_select' => 'tax1', 'tax_id' => 1, 'tax_name' => 'GST 5%', 'tax_no' => NULL, 'tax_value' => 1.62, ), 1 => (object) array( 'waybill_id' => 20005044, 'expense_id' => 476, 'tax_select' => 'tax2', 'tax_id' => 2, 'tax_name' => 'QST 9.975%', 'tax_no' => NULL, 'tax_value' => 3.2319, ), ), ), )

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