❓ A WA parliamentary question on notice requested details of Fringe Benefits Tax (FBT) expenditure for 2015-16 across various departments and agencies within the State Development, Transport, and Innovation portfolios. The answers provide a breakdown of total FBT, entertainment-related FBT, underlying entertainment expenditure, and descriptions of the expenditure types.
AnsweredQoN 5935Legislative 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
16 November 2016
Responded by
Minister for State Development; Transport; Innovation
Response time
36 days
The Department of State Development advises:
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $612,182
(a) $7,054
(b) $7,342
(c) Entertainment expenditure is related primarily to employee meal expenses associated with meeting visiting dignitaries and other business contacts. The majority of the expense relates to the FBT applicable to accommodation expenses and other allowances for the Department’s Regional Directors posted to the international trade and investment offices overseas.
The Department of Transport, Main Roads Western Australia, Public Transport Authority, Southern Ports Authority, Fremantle Port Authority, Kimberley Ports Authority, Pilbara Ports Authority and Mid-West Ports Authority advises:
Department of Transport
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $651 892
(a) $18 754
(b) $34 069
(c) Entertainment expenditure includes business lunches, staff award and recognition events, opening ceremonies, events hosted by DoT to recognise Transport achievements including hire costs of premises, employee/team building meetings & social events and community participation events.
Main Roads Western Australia
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $1 222 926
(a) $20 888
(b) $42 629
(c) Employee reward and recognition programs. Meals and venue hire associated with Regional Road Group meetings held offsite in a regional location. Meals associated with senior Officer Meetings held offsite. Staff events held across Main Roads.
Public Transport Authority
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $907 187
(a) $20 657
(b) $35 713
(c) Employee recognition awards, monthly staff social event subsidy (light food/snacks), employee interstate, intrastate travel meal expenses, Service award function, employee/team building meetings & social events and community participation events.
Southern Ports Authority
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $210 929
(a) -(b) Nil
(c) Not applicable
Fremantle Port Authority
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $139 923
(a) $27 684
(b) $26 644
(c) Entertainment benefits associated with sponsorships, industry and business events,charities and local sporting clubs.
Kimberley Ports Authority
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $142 772
(a) -(b) Nil
(c) Not applicable
Pilbara Ports Authority
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $693 294
(a) $20 861
(b) $18 253
(c) Operational business meetings, Board, Executive and employee functions and meetings.
Mid-West Ports Authority
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $16 851
(a) $4 320
(b) $8 816
(c) Customer meetings, Board and Executive functions, employee/team building meetings and social events.
The Office of the Government Chief Information Officer advises:
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 is $10,625.21.
(a) -(b) Nil
(c) Not applicable
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $612,182
(a) $7,054
(b) $7,342
(c) Entertainment expenditure is related primarily to employee meal expenses associated with meeting visiting dignitaries and other business contacts. The majority of the expense relates to the FBT applicable to accommodation expenses and other allowances for the Department’s Regional Directors posted to the international trade and investment offices overseas.
The Department of Transport, Main Roads Western Australia, Public Transport Authority, Southern Ports Authority, Fremantle Port Authority, Kimberley Ports Authority, Pilbara Ports Authority and Mid-West Ports Authority advises:
Department of Transport
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $651 892
(a) $18 754
(b) $34 069
(c) Entertainment expenditure includes business lunches, staff award and recognition events, opening ceremonies, events hosted by DoT to recognise Transport achievements including hire costs of premises, employee/team building meetings & social events and community participation events.
Main Roads Western Australia
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $1 222 926
(a) $20 888
(b) $42 629
(c) Employee reward and recognition programs. Meals and venue hire associated with Regional Road Group meetings held offsite in a regional location. Meals associated with senior Officer Meetings held offsite. Staff events held across Main Roads.
Public Transport Authority
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $907 187
(a) $20 657
(b) $35 713
(c) Employee recognition awards, monthly staff social event subsidy (light food/snacks), employee interstate, intrastate travel meal expenses, Service award function, employee/team building meetings & social events and community participation events.
Southern Ports Authority
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $210 929
(a) -(b) Nil
(c) Not applicable
Fremantle Port Authority
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $139 923
(a) $27 684
(b) $26 644
(c) Entertainment benefits associated with sponsorships, industry and business events,charities and local sporting clubs.
Kimberley Ports Authority
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $142 772
(a) -(b) Nil
(c) Not applicable
Pilbara Ports Authority
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $693 294
(a) $20 861
(b) $18 253
(c) Operational business meetings, Board, Executive and employee functions and meetings.
Mid-West Ports Authority
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 was $16 851
(a) $4 320
(b) $8 816
(c) Customer meetings, Board and Executive functions, employee/team building meetings and social events.
The Office of the Government Chief Information Officer advises:
The actual expenditure on Fringe Benefits Tax for FBT year 2015-16 is $10,625.21.
(a) -(b) Nil
(c) Not applicable
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