A WA parliamentary question on notice requests a breakdown of Fringe Benefits Tax (FBT) expenditure for 2015-16 across departments, agencies, and Government Trading Enterprises within the Premier's portfolios, including details on entertainment-related FBT.

AnsweredQoN 5941Legislative Assembly
Asked
11 October 2016
Portfolio
Premier; Minister for Tourism; Science

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, and: (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
Response time
36 days
Public Sector Commission
$189,353.15
(a)        $2,629.22
(b)        $5,000.00
(c)        Chief Human Resource Officer (CHRO) Forum
Department of the Premier and Cabinet
$2 175 081
(a)        $25 299
(b)        $24 056, including third party expenditure [see (c)]
(c)        DPC expenditure on meals and refreshments and gifts from third parties in accordance with ATO requirements for FBT.
ChemCentre
$17 630.69
(a)        $4 037.50
(b)        $3,868.43 (exclusive of GST).
(c)        The expenditure was incurred for activities related to ChemCentre business development and sales.
GoldCorp
Actual expenditure on Fringe Benefits Tax for FBT year 2015-16: $106,611.75
(a)        $33,510 (31%)
(b)        $64,834
(c)        Expenditure incurred in respect of entertainment by way of food and drink in relation to:
Lotterywest
The actual expenditure by Lotterywest on Fringe Benefits Tax for the 2015/16 year was $125,232.73.
(a)        $36,923.98
(b)        $33,567.25
(c)        Conference function attendance $7,023.36, Grant recipient event attendance $10,862.49, Sector function attendance $862.22, Staff functions $3,777.72 and Staff wellness program $11,041.46
Salaries and Allowances Tribunal
FBT for 2015-16 was $10,274.95
(a)        Nil.
(b)        Nil.
(c)        Motor vehicle and car parking benefits.
Rottnest Island Authority
$90,806
(a)        $4,689
(b)        $4,459
(c)        Award dinner functions, coffee / lunch meetings.
Tourism Western Australia
Fringe Benefits Tax expenditure for the 2015-16 FBT year was $166,326.58.
(a)        $91,904.89 of the FBT expense was in respect to entertainment.
(b)        The underlying expenditure that attracted the entertainment FBT was $87,387.75.
(c)        Details of the expenditure are:
• $19,360.15 for meal entertainment
• $68,360.15 for recreational benefits (including core work and corporate hospitality)

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