❓ A WA parliamentary question on notice requesting a breakdown of Fringe Benefits Tax (FBT) expenditure for various departments, agencies, and Government Trading Enterprises within the Minister's Environment and Heritage portfolios for the 2015-16 FBT year. The response details the actual FBT expenditure, the amount related to entertainment, the underlying expenditure attracting the entertainment FBT, and confirms compliance with relevant guidelines.
AnsweredQoN 5933Legislative Assembly
QuestionView source ↗
For each department, agency and Government Trading Enterprise within the Minister's portfolios, what was the actual expenditure on Fringe Benefits Tax for FBT year 2015-16: (a) how much of that was in respect to entertainment; (b) how much was the underlying expenditure that attracted the entertainment FBT; and (c) what are the details of the expenditure?
AnswerView source ↗
Answered
15 November 2016
Responded by
Minister for Environment; Heritage
Response time
35 days
Botanic Gardens and Parks Authority
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $47,298
(a) $215
(b) $408
(c) The Botanic Gardens and Parks Authority’s expenditure on meals, refreshments and gifts from third parties is in accordance with the Australian Tax Office’s requirements for FBT and the Public Sector Commissioner’s Circular 2009-18 ‘Guidelines for Expenditure on Official Hospitality’.
Department of Environment Regulation
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $196,987.
(a)-(b) Nil.
(c) Not applicable.
Department of Parks and Wildlife
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $606,228.
(a) $361
(b) $687
(c) The Department of Parks and Wildlife’s expenditure on meals, refreshments and gifts from third parties is in accordance with the Australian Tax Office’s requirements for FBT and the Public Sector Commissioner’s Circular 2009-18 ‘Guidelines for Expenditure on Official Hospitality’.
Office of the Appeals Convenor
The Department of Environment Regulation (DER) administers this service for the Office of the Appeals Convenor.
Office of the Environmental Protection Authority
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $48,497.
(a)-(b) Nil.
(c) Not applicable.
Environmental Protection Authority
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $1,600.
(a) $238
(b) $481
(c) The Environmental Protection Authority’s expenditure on meals, refreshments and gifts from third parties is in accordance with the Australian Tax Office’s requirements for FBT and the Public Sector Commissioner’s Circular 2009-18 ‘Guidelines for Expenditure on Official Hospitality’.
State Heritage Office
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $44,871.
(a) $5,035
(b) $5,241
(c) The State Heritage Office’s expenditure on meals, refreshments and gifts from third parties is in accordance with the Australian Tax Office’s requirements for FBT and the Public Sector Commissioner’s Circular 2009-18 ‘Guidelines for Expenditure on Official Hospitality’.
Heritage Council of WA
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: Nil.
(a)-(b) Nil.
(c) Not applicable.
Zoological Parks Authority (Perth Zoo)
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $33,010.
(a) $2,330
(b) $2,246
(c) The Zoological Parks Authority’s expenditure on meals, refreshments and gifts from third parties is in accordance with the Australian Tax Office’s requirements for FBT and the Public Sector Commissioner’s Circular 2009-18 ‘Guidelines for Expenditure on Official Hospitality’.
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $47,298
(a) $215
(b) $408
(c) The Botanic Gardens and Parks Authority’s expenditure on meals, refreshments and gifts from third parties is in accordance with the Australian Tax Office’s requirements for FBT and the Public Sector Commissioner’s Circular 2009-18 ‘Guidelines for Expenditure on Official Hospitality’.
Department of Environment Regulation
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $196,987.
(a)-(b) Nil.
(c) Not applicable.
Department of Parks and Wildlife
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $606,228.
(a) $361
(b) $687
(c) The Department of Parks and Wildlife’s expenditure on meals, refreshments and gifts from third parties is in accordance with the Australian Tax Office’s requirements for FBT and the Public Sector Commissioner’s Circular 2009-18 ‘Guidelines for Expenditure on Official Hospitality’.
Office of the Appeals Convenor
The Department of Environment Regulation (DER) administers this service for the Office of the Appeals Convenor.
Office of the Environmental Protection Authority
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $48,497.
(a)-(b) Nil.
(c) Not applicable.
Environmental Protection Authority
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $1,600.
(a) $238
(b) $481
(c) The Environmental Protection Authority’s expenditure on meals, refreshments and gifts from third parties is in accordance with the Australian Tax Office’s requirements for FBT and the Public Sector Commissioner’s Circular 2009-18 ‘Guidelines for Expenditure on Official Hospitality’.
State Heritage Office
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $44,871.
(a) $5,035
(b) $5,241
(c) The State Heritage Office’s expenditure on meals, refreshments and gifts from third parties is in accordance with the Australian Tax Office’s requirements for FBT and the Public Sector Commissioner’s Circular 2009-18 ‘Guidelines for Expenditure on Official Hospitality’.
Heritage Council of WA
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: Nil.
(a)-(b) Nil.
(c) Not applicable.
Zoological Parks Authority (Perth Zoo)
Actual Expenditure on Fringe Benefits Tax for 2015-16 FBT Financial Year: $33,010.
(a) $2,330
(b) $2,246
(c) The Zoological Parks Authority’s expenditure on meals, refreshments and gifts from third parties is in accordance with the Australian Tax Office’s requirements for FBT and the Public Sector Commissioner’s Circular 2009-18 ‘Guidelines for Expenditure on Official Hospitality’.
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