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Wednesday, 27 May 1987
Page: 3458

(Question No. 4745)


Mr Hodgman asked the Treasurer, upon notice, on 9 October 1986:

(1) Do the provisions of the fringe benefits tax legislation require an employer to pay tax on (a) employer contributions to the cost of funerals of employees, including employees killed on the job (b) employer payments for incidental funeral expenses, including hire of hearse and mourning cars, insertion of death notices on behalf of management and staff and the provision of wreaths and (c) employer provision of ``free funerals'' to employees of undertakers and funeral directors.

(2) Will payments under State Workers' compensation legislation for funerals of deceased employees attract fringe benefits taxes.

(3) Is it a fact that the fringe benefits tax will apply to certain employer expenses incurred in respect of deceased employees.


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

(1), (2) and (3). No. The fringe benefits tax legislation has no application to benefits provided in respect of a deceased employee.