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Tuesday, 11 February 1986
Page: 99

(Question No. 591)


Senator Withers asked the Minister representing the Minister for Sport, Recreation and Tourism, upon notice, on 8 October 1985:

(1) What sum is allocated in the current financial year for hospitality/entertainment which may be expended:

(a) by the Department; and

(b) by each and every Statutory Authority for which the Minister has responsibility.

(2) What were the guidelines in force as at 1 September 1985 for expenditure from the hospitality/entertainment account of:

(a) the Department; and

(b) each and every Statutory Authority for which the Minister has responsibility.

(3) Following upon the Statement by the Treasurer `Reform of the Australian Taxation System' on 19 September 1985 what action is proposed in relation to questions 1 and 2 above.


Senator Ryan —The Minister for Sport, Recreation and Tourism has provided the following answer to the honourable senator's question:

(1) The allocations in the current financial year for hospitality/entertainment for the department and organisations for which the Minister is responsible are:

(a) the Department-$4,000

(b) the Australian Sports Commission-$8,500

(c) the Australian Institute of Sport-$38,000

(d) the Australian Tourist Commission-$56,328

(2) (a) The Department and the Australian Sports Commission operate hospitality/entertainment accounts in accordance with Finance Directions 13/1, 13/2 and Guidelines 13/1 to 13/14.

(b) Although the Australian Tourist Commission and the Australian Institute of Sport are not subject to the Finance Directions they follow the guidelines of those directions in relation to expenditure on hospitality.

(3) All organisations and the department record all hospitality/entertainment expenses so that when the rules governing the liability for tax on non-fringe benefits are settled, the necessary transfer of funds to revenue can occur.