❓ The parliamentary question seeks information on fringe benefits provided to staff at Racing and Wagering Western Australia (RWWA), Greyhounds as Pets (GAP), and the Western Australian Greyhound Racing Association (WAGRA). The answer details which organisations provide fringe benefits, the roles of employees eligible, the types of benefits, and who pays the fringe benefits tax.
AnsweredQoN 3391Legislative Council
QuestionView source ↗
I refer to the staff of Racing and Wagering Western Australia, Greyhounds as Pets and the Western Australian Greyhound Racing Association, and I ask: (a) which, if any, of these organisations have staff that are eligible for fringe benefits; and (b) for each organisation that has staff required to pay fringe benefits tax, could the Minister please provide information about: (i) the level or role of employees eligible for fringe benefits; (ii) the kinds of fringe benefits provided; and (iii) who pays the fringe benefits tax?
AnswerView source ↗
Answered
26 November 2020
Responded by
Minister for Regional Development representing the Minister for Racing and Gaming
Response time
10 days
Western Australian Greyhound Racing Association
(a) Western Australian Greyhound Racing Association (WAGRA)
(b)
(i) Manager Racing Services, Manager Enterprise & Statutory Operations, Manager Social Media, Facility and Track Manager, Broadcast Supervisor.
(ii) Motor Vehicles
(iii) WAGRA pays the FBT
Racing and Wagering Western Australia
(a) Racing and Wagering Western Australia (RWWA) (which includes Greyhounds as Pets (GAP) as part of its organisation) pay Fringe Benefits Tax (FBT) to the ATO under the rules as prescribed under the Fringe Benefits Tax Assessment Act 1986 on employee benefits provided in respect of employment. The responses to part (b) relates to RWWA and includes GAP.
(b)
(i) The nature of benefits as identified under the Fringe Benefits Tax Assessment Act 1986 makes it impossible to preclude particular levels or roles of employees from potentially receiving a benefit that is captured under the FBT Assessment Act.
(ii) There are many FBT categories included in the FBT Assessment Act 1986, RWWA currently submits FBT returns that include Entertainment, Housing, Car and Expense payments.
(iii) FBT tax is assessed on the company and not the individual and as such only RWWA can pay any FBT liability.
(a) Western Australian Greyhound Racing Association (WAGRA)
(b)
(i) Manager Racing Services, Manager Enterprise & Statutory Operations, Manager Social Media, Facility and Track Manager, Broadcast Supervisor.
(ii) Motor Vehicles
(iii) WAGRA pays the FBT
Racing and Wagering Western Australia
(a) Racing and Wagering Western Australia (RWWA) (which includes Greyhounds as Pets (GAP) as part of its organisation) pay Fringe Benefits Tax (FBT) to the ATO under the rules as prescribed under the Fringe Benefits Tax Assessment Act 1986 on employee benefits provided in respect of employment. The responses to part (b) relates to RWWA and includes GAP.
(b)
(i) The nature of benefits as identified under the Fringe Benefits Tax Assessment Act 1986 makes it impossible to preclude particular levels or roles of employees from potentially receiving a benefit that is captured under the FBT Assessment Act.
(ii) There are many FBT categories included in the FBT Assessment Act 1986, RWWA currently submits FBT returns that include Entertainment, Housing, Car and Expense payments.
(iii) FBT tax is assessed on the company and not the individual and as such only RWWA can pay any FBT liability.
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