UWS+edu+FBT+Guide

__ ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||
 * || __ 1. MEAL ENTERTAINMENT FRINGE BENEFITS GUIDE
 * || __ 1. MEAL ENTERTAINMENT FRINGE BENEFITS GUIDE
 * || __ 1. MEAL ENTERTAINMENT FRINGE BENEFITS GUIDE
 * |||||||||||||||||||||||||||||||||| 1.1. Introduction ||
 * |||||||||||||||||||||||||||||||||| Meal entertainment provided to employees of the University and their associates is subject to FBT. The University is exempt from income tax and therefore the category of benefit for FBT purposes is a “tax exempt body entertainment fringe benefit”.
 * |||||||||||||||||||||||||||||||||| 1.1. Introduction ||
 * |||||||||||||||||||||||||||||||||| Meal entertainment provided to employees of the University and their associates is subject to FBT. The University is exempt from income tax and therefore the category of benefit for FBT purposes is a “tax exempt body entertainment fringe benefit”.

The general definition of ‘entertainment’ for FBT purposes is taken from the Income Tax Assessment Act (Cth) 1997 (the Income Tax Act) and includes expenditure for the purposes of entertaining by way of food, drink or recreation. It includes accommodation or travel incurred to facilitate such entertainment. || Entertainment means: (a) entertainment by way of food, drink or recreation; or (b) accommodation or travel to do with providing entertainment by way of food, drink or recreation.
 * |||||||||||||||||||||||||||||||||| 1.2. Meaning of Entertainment ||  ||
 * |||||||||||||||||||||||||||||||||| Meal entertainment arises when food and/or drink is provided to employees and has “the character of” entertainment. The meal may be substantial, may be part of a social gathering, or may be consumed in a variety of forums. In order to determine if food or drink is entertainment, it is necessary to determine if the circumstances constitute entertainment under the FBT Act or the Income Tax Act. There is no discretion in this matter. The definition of entertainment is clearly stated as – Entertainment means: (a) entertainment by way of food, drink or recreation; or (b) accommodation or travel to do with providing entertainment by way of food,social gathering, or may be consumed in a variety of forums. In order to determine if food or drink is entertainment, it is necessary to determine if the circumstances constitute entertainment under the FBT Act or the Income Tax Act. There is no discretion in this matter. The definition of entertainment is clearly stated as –
 * |||||||||||||||||||||||||||||||||| 1.2. Meaning of Entertainment ||  ||
 * |||||||||||||||||||||||||||||||||| Meal entertainment arises when food and/or drink is provided to employees and has “the character of” entertainment. The meal may be substantial, may be part of a social gathering, or may be consumed in a variety of forums. In order to determine if food or drink is entertainment, it is necessary to determine if the circumstances constitute entertainment under the FBT Act or the Income Tax Act. There is no discretion in this matter. The definition of entertainment is clearly stated as – Entertainment means: (a) entertainment by way of food, drink or recreation; or (b) accommodation or travel to do with providing entertainment by way of food,social gathering, or may be consumed in a variety of forums. In order to determine if food or drink is entertainment, it is necessary to determine if the circumstances constitute entertainment under the FBT Act or the Income Tax Act. There is no discretion in this matter. The definition of entertainment is clearly stated as –
 * |||||||||||||||||||||||||||||||||| 1.2. Meaning of Entertainment ||  ||
 * |||||||||||||||||||||||||||||||||| Meal entertainment arises when food and/or drink is provided to employees and has “the character of” entertainment. The meal may be substantial, may be part of a social gathering, or may be consumed in a variety of forums. In order to determine if food or drink is entertainment, it is necessary to determine if the circumstances constitute entertainment under the FBT Act or the Income Tax Act. There is no discretion in this matter. The definition of entertainment is clearly stated as – Entertainment means: (a) entertainment by way of food, drink or recreation; or (b) accommodation or travel to do with providing entertainment by way of food,social gathering, or may be consumed in a variety of forums. In order to determine if food or drink is entertainment, it is necessary to determine if the circumstances constitute entertainment under the FBT Act or the Income Tax Act. There is no discretion in this matter. The definition of entertainment is clearly stated as –
 * |||||||||||||||||||||||||||||||||| 1.2. Meaning of Entertainment ||  ||
 * |||||||||||||||||||||||||||||||||| Meal entertainment arises when food and/or drink is provided to employees and has “the character of” entertainment. The meal may be substantial, may be part of a social gathering, or may be consumed in a variety of forums. In order to determine if food or drink is entertainment, it is necessary to determine if the circumstances constitute entertainment under the FBT Act or the Income Tax Act. There is no discretion in this matter. The definition of entertainment is clearly stated as – Entertainment means: (a) entertainment by way of food, drink or recreation; or (b) accommodation or travel to do with providing entertainment by way of food,social gathering, or may be consumed in a variety of forums. In order to determine if food or drink is entertainment, it is necessary to determine if the circumstances constitute entertainment under the FBT Act or the Income Tax Act. There is no discretion in this matter. The definition of entertainment is clearly stated as –
 * |||||||||||||||||||||||||||||||||| Meal entertainment arises when food and/or drink is provided to employees and has “the character of” entertainment. The meal may be substantial, may be part of a social gathering, or may be consumed in a variety of forums. In order to determine if food or drink is entertainment, it is necessary to determine if the circumstances constitute entertainment under the FBT Act or the Income Tax Act. There is no discretion in this matter. The definition of entertainment is clearly stated as – Entertainment means: (a) entertainment by way of food, drink or recreation; or (b) accommodation or travel to do with providing entertainment by way of food,social gathering, or may be consumed in a variety of forums. In order to determine if food or drink is entertainment, it is necessary to determine if the circumstances constitute entertainment under the FBT Act or the Income Tax Act. There is no discretion in this matter. The definition of entertainment is clearly stated as –

You are taken to provide entertainment even if business discussions or transactions occur.

These are some examples of what is entertainment: i. business lunches ii. social functions

This legislative definition is designed to capture a broad range of scenarios including social gatherings, business lunches, cocktail parties and dinners.

The table at the end of this section has been extracted from ATO ruling TR97/17A and provides a guide on the FBT implications for meal entertainment || __ ||
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">1.3. Examples ||
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 1
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 1

A provost campus end of year function held on campus is attended by 180 employees and 20 visitors (not associates of employees). The cost of the function including GST is $2,000.

The cost is apportioned between employees and visitors to determine the taxable value (FBT is only payable on the employee proportion).

The employee proportion is calculated as follows –

$2,000 * 180/200 = $1,800

The University’s FBT liability is: Taxable Value * gross-up factor type 1 * FBT rate

$1,800 * 2.1463* 49% = $1,893.00

Therefore the total charge to the provost project for the function will be $3,693. ||  ||
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 2

Three University employees meet at a local café to discuss business. No alcohol is consumed. The bill total is $90 and is paid by one of the employees with their University corporate credit card.

This will be deemed to be entertainment in accordance with the definition stated above.

The University’s FBT liability is:

Taxable Value * gross-up factor type 1 * FBT rate

$90 * 2.1463 * 49% = $94.65 (note that the FBT liability will be charged to the same centre/project as the cost of the meal).

The total cost charged to the centre/project for the business meeting will be $184.65. || __ ||
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 3

Three University staff and three foreign visitors meet for dinner at a restaurant in the City and the attendees discuss a joint collaboration. The cost of the dinner is $450 and is paid by an employee using a University corporate credit card.

Again, this will be deemed to be entertainment in accordance with the definition stated above.

The employee proportion is calculated as follows – $450 * 3/6 = $225

The University’s FBT liability is:

Taxable Value * gross-up factor type 1 * FBT rate

$225 * 2.1463 * 49% = $236.63 (note that the FBT liability will be charged to the same centre/project as the cost of the meal).

The total cost charged to the centre/project for the dinner will be $686.63 ||
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Example 4

In accordance with the Personal and Discretionary Expenditures Policy, a unit holds a Christmas function for its 40 employees and the maximum limit per head ($20) is applied. The total cost of the function is $800.

The University’s FBT liability is:

Taxable Value * gross-up factor type 1 * FBT rate

$800 * 2.1463 * 49% = $841.35 (this will be charged to the unit).

The total cost of the function charged to the unit will be $1,641.35 || __ ||
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">1.4. Exceptions – What is not entertainment ||
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.1. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Morning and afternoon tea and lunches consisting of finger food (such as sandwiches) consumed on campus – light refreshments consumed in connection with staff meetings, training sessions etc are not entertainment and therefore are excluded from FBT. ||
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.2. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Eligible Seminars – food and drink provided at an eligible seminar is not entertainment and is therefore excluded from FBT. An eligible seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.2. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Eligible Seminars – food and drink provided at an eligible seminar is not entertainment and is therefore excluded from FBT. An eligible seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.2. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Eligible Seminars – food and drink provided at an eligible seminar is not entertainment and is therefore excluded from FBT. An eligible seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.2. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Eligible Seminars – food and drink provided at an eligible seminar is not entertainment and is therefore excluded from FBT. An eligible seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.2. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Eligible Seminars – food and drink provided at an eligible seminar is not entertainment and is therefore excluded from FBT. An eligible seminar must –

• be a conference, convention, lecture, training session or speech; • be more than 4 hours duration (excluding breaks).

However

• business discussions in the normal course of business are not eligible unless it is an exempt training seminar (see below); • the sole or dominant purpose of the seminar must not be the promotion or advertising for the business • the sole or dominant purpose must not be the provision of entertainment. ||
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.3. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –

• be organised to discuss general policy issues; and/or • enable employees to discuss general policy issues relevant to the internal management of the University’s business; and • is held at a location that is normally used for such activities. || __ || Entertainment Y/N ||||= <span style="background-color: rgba(255,255,255,0);">FBT Liable <span style="background-color: rgba(255,255,255,0);">Y/N ||  ||   ||   ||   || <span style="background-color: rgba(255,255,255,0);">employees of the same employer or with <span style="background-color: rgba(255,255,255,0);">employees of associates of the employer ||  ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top __ || <span style="background-color: rgba(255,255,255,0);">subsequently reimbursed ||||=  ||||=   ||   ||   ||   ||   || __ || __ ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   || __ || https://www.uws.edu.au/__data/assets/excel_doc/0005/930236/FBT_Excel_Tool_for_Meal_Entertainment_v_26_08_2015.xlsm
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.4. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Approved business travel – Food and drink consumed when an employee is on approved travel will generally not attract FBT (note that documentation required under the relevant Travel Policies must be completed with e.g.: travel diaries, acquittals etc). However, where such food and drink is more than mere sustenance, the character of the meal will be deemed to be entertainment and shall be subject to FBT. For example, a theatre show where the meal is provided, harbour cruises and the like. ||
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.4. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Approved business travel – Food and drink consumed when an employee is on approved travel will generally not attract FBT (note that documentation required under the relevant Travel Policies must be completed with e.g.: travel diaries, acquittals etc). However, where such food and drink is more than mere sustenance, the character of the meal will be deemed to be entertainment and shall be subject to FBT. For example, a theatre show where the meal is provided, harbour cruises and the like. ||
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.4. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Approved business travel – Food and drink consumed when an employee is on approved travel will generally not attract FBT (note that documentation required under the relevant Travel Policies must be completed with e.g.: travel diaries, acquittals etc). However, where such food and drink is more than mere sustenance, the character of the meal will be deemed to be entertainment and shall be subject to FBT. For example, a theatre show where the meal is provided, harbour cruises and the like. ||
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * || <span style="background-color: rgba(255,255,255,0);"> 1.4.4. |||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Approved business travel – Food and drink consumed when an employee is on approved travel will generally not attract FBT (note that documentation required under the relevant Travel Policies must be completed with e.g.: travel diaries, acquittals etc). However, where such food and drink is more than mere sustenance, the character of the meal will be deemed to be entertainment and shall be subject to FBT. For example, a theatre show where the meal is provided, harbour cruises and the like. ||
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">1.5 Extract from TR97/17A – Income Tax and Fringe Benefits Tax: Entertainment by way of food and drink ||
 * ||  ||||||||||||||||   ||||= <span style="background-color: rgba(255,255,255,0);">Meal
 * ||  ||||||||||||||||   ||||= <span style="background-color: rgba(255,255,255,0);">Meal
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">Circumstances In Which Food or Drink Provided ||||   ||||   ||   ||   ||   ||   ||
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">(a) Food or drink consumed on the employer’s premises ... ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> (a)(i) ... by employees ||||   ||||   ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> 1) at a social function ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">2) morning & afternoon teas & light lunches ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> (a)(ii) ... by associates ||||=   ||||=   ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> 1) at a social function ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">2) morning & afternoon teas & light lunches ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> (a)(iii) ... by clients ||||=   ||||=   ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> 1) at a social function ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">2) morning & afternoon teas & light lunches ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> (b) Food or drink consumed off the employer’s premises ... ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> 1) ... at a social function or business lunch ||||=   ||||=   ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> by employees ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> by associates ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> by clients ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> (c) Alcohol ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">1) employee travelling - wine accompanies evening meal ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">2) alcohol provided at the conclusion of a CPD seminar with finger foods ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> (d) Food or drink consumed by employees while travelling ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> 1) employee travels and dines alone ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">2) two or more travelling employees dine together ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> 3) travelling with client and dine together ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">4) as in 3) except employer pays for all meals ||||=   ||||=   ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> employee’s meal ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> client’s meal ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">5) dines with client who is travelling separately ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> 6) dines with employee not travelling ||||=   ||||=   ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> travelling employee’s meal ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> non-travelling employee’s meal ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> 7) dines with client who is not travelling ||||=   ||||=   ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> employee’s meal provided ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> client’s meal ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">(e) Employees dining with other
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> non-travelling employee’s meal ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> 7) dines with client who is not travelling ||||=   ||||=   ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> employee’s meal provided ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> client’s meal ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">(e) Employees dining with other
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">(e) Employees dining with other
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">1) employee entertains another employee and is reimbursed by the employer ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">2) employee entertains an employee of an associated company of the employer and is
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> employer’s employee ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> associate’s employee ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);">(f) Meal consumed by employees while attending a seminar ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">1) provided incidental to a seminar that satisfies certain criteria and is not held on the employer’s premises ||||= <span style="background-color: rgba(255,255,255,0);"> Y/N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">2) light breakfast provided at a CPD seminar ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">3) light refreshments incl. moderate amount of alcohol provided immediately after a CPD seminar ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> (g) Food or drink consumed by employees at promotions ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">1) function not held on employer’s premises and is open to the general public ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> (h) Meals provided under an arrangement ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">1) client does not facilitate or promote an arrangement where its employee is taken out to lunch by another employer ||||=   ||||=   ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> client’s employee ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> employee of other employer ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> (i) Use of corporate credit card ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">1) employees dine together at a restaurant and the meal is paid for with the credit card ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> (j) Meals for accompanying spouses ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">1) with employee travelling on business and employer pays for all meals ||||=   ||||=   ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> employee ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> spouse ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  |||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> (j) Meals for accompanying spouses ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);">1) with employee travelling on business and employer pays for all meals ||||=   ||||=   ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> employee ||||= <span style="background-color: rgba(255,255,255,0);"> N ||||= <span style="background-color: rgba(255,255,255,0);"> N ||   ||   ||   ||   ||
 * ||  |||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> spouse ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||||= <span style="background-color: rgba(255,255,255,0);"> Y ||   ||   ||   ||   ||
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * || __<span style="background-color: rgba(255,255,255,0);"> 2. FBT Tool Questionnaire flowchart
 * |||||||||||||||||||||||||||||||||| <span style="background-color: rgba(255,255,255,0);"> The FBT tool works out the FBT liability on a particular transaction based on the following flowchart. ||
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top
 * ||  ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||   ||> __<span style="background-color: rgba(255,255,255,0);"> Back to Top