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Tuesday, 25 November 1986
Page: 3716

(Question No. 4587)

Mr Andrew asked the Minister for Primary Industry, upon notice, on 18 September 1986:

(1) Has he or his Department received specific guidelines on the application of the fringe benefits tax to (a) himself, (b) his ministerial staff and (c) departmental employees.

(2) If so, (a) when were they received and from whom, (b) will he table those guidelines, (c) which fringe benefits relevant to his departmental employees are (i) subject to and (ii) exempt from fringe benefits tax, (d) what is the Departmental estimate of the taxable value of those fringe benefits and what tax is payable in 1986-87, (e) has his Department made any fringe benefit tax payments yet; if so, how much was paid and to whom, (f) on what dates is fringe benefits tax due to be paid by his Department in respect of benefits provided during 1986-87, and (g) what (i) full time and (ii) part-time Departmental staff is needed for the administration of fringe benefits tax.

Mr Kerin —The answer to the honourable member's question is as follows:

(1) No.

(2) (a) Not applicable;

(b) Not applicable.

(c) (i) Car Fringe Benefits, Loan Fringe Benefits, Housing Fringe Benefits, Living-Away-From Home Allowance Fringe Benefits, Entertainment Fringe Benefits, Spouse Travel Fringe Benefits, Semi Official Telephones; (ii) Work related compensation and medical treatment, and relocation and recruitment expenses.

(d) Taxable value of Fringe Benefits for 1986/87 is estimated at $543,000. The tax payable by the Department of Primary Industry in 1986/87 is estimated at $250,000.

(e) No.

(f) 28 November 1986 and 28 January 1987.

(g) (i) No Departmental staff are employed full time on the administration of the Fringe Benefits Tax. (ii) Approximately 2 staff months per annum Australia wide is needed for the administration of the Fringe Benefits Tax.