Fringe Benefits Tax Questionnaire 2010

About Fringe Benefits Tax
There are many different types of Fringe Benefits to consider. In order to determine which ones are applicable to your business for the year please respond to the following questions.

We have referred to you as the employer (including all associates and third parties under arrangement with you)

If you require further explanation regarding the nature of these benefits please call us on 02 9874 8038.

Please provide your contact details

First Name Required Question

Last Name

Company Name Required Question

Email Address Required Question

Phone Number Required Question

Benefits Paid

Has any non-cash benefit been provided during the year to past, present or future employees including associates or third party arrangements to employees or their associates such as providing a company maintained car, or low interest loan?

	Yes
	No
	Not sure

Motor Vehicle Benefits

Have any cars (employer owned or leased) been used privately or made available for private use by the employees or associates (including working directors) during the year. A car is available for private use on any day that the car was garaged at or kept near a place of residence of an employee or associate.

If the answer is no, you do not need to complete this section. If yes, please download and complete Motor Vehicle Schedule.

	Yes
	No
	Not sure

4. Have you disposed of or purchased any motor vehicles during the FBT year? If yes, please show details on the schedule and provide copies of the invoices. Required Question

	Yes
	No
	Not sure

5. Have you taken a record of the Odometer Reading at 31/3/2010 for each car provided to employees/associates? Required Question

	Yes
	No
	Not sure

6. Do you pay expenses for any employee’s/associate’s personal vehicles (e.g. fuel)? Required Question

	Yes
	No
	Not sure

7. Do you reimburse lease payments? Required Question

	Yes
	No
	Not sure

8. Have you sold a motor vehicle to an employee at less than market value? Required Question

	Yes
	No
	Not sure

9. Have any motor vehicle leases been renewed, extended or paid out? Required Question

	Yes
	No
	Not sure

10.

Loan Benefits

Has the employer or its associates provided a loan to any employee, director or their associates (including salaries paid in advance). The benchmark interest rate commencing 1 April 2009 is 5.85% Required Question

	Yes
	No
	Not sure

11.

Debt Waiver

Have you released any employees from a debt that was previously owed to you?

	Yes
	No
	Not sure

12.

Expense Payment

Have you paid any expenses on behalf of employees/directors? Including Motor Vehicle expenses for employee owned cars

	Yes
	No
	Not sure

13.

Have you reimbursed employees/directors for any expenses paid by them?

If yes, please complete Form 3 – Expense Payments Benefits.

	Yes
	No
	Not sure

14.

Housing

Has any employee/director been provided with a right to use a dwelling as their usual place of residence?

	Yes
	No
	Not sure

15.

Board

Has the employer provided any employees with accommodation and two meals or more per day?
Do you provide meals to employees/directors as a result of an industrial award or under an employment arrangement?

	Yes
	No
	Not sure

16.

Living Away From Home Allowance

Do you provide employees/directors an allowance when they are required to live away from their usual place of residence?

	Yes
	No
	Not sure

17.

Airline Transport Benefits

Do you provide employees/directors (of the travel industry) with free or discounted airline travel? Required Question

	Yes
	No
	Not sure

18.

Property Benefits

Do you provide property or goods to employees/directors that are normally sold as part of the business? Required Question

	Yes
	No
	Not sure

19. Do you provide property or goods to employees/directors or arrange with a third party to supply property to the employees at a discount or free that are not normally sold as part of the business? Required Question

	Yes
	No
	Not sure

20.

Car Parking

Do you provide car parking facilities to employees/directors? Required Question

	Yes
	No
	Not sure

21. Is there a commercial all day car park within a kilometre radius that charged more than $ 7.25 per day at the beginning of the 2010 FBT year? Required Question

	Yes
	No
	Not sure

22.

Entertainment

Have you or a third party under an arrangement with you provided meal entertainment to employees or their associates? If yes, complete the attached Form 4 - Entertainment Expense Schedule. Required Question

	Yes
	No
	Not sure

23.

Residual Benefits

Have you paid or provided any other benefits to employees/directors not included in the above? Required Question

	Yes
	No
	Not sure

24.

Worker Entitlement Fund

Have you made any contributions to a Worker Entitlement Fund? Required Question

	Yes
	No
	Not sure

25. Was the Fund an existing Fund at the time that the contributions were made?

	Yes
	No
	Not sure

26.

Record Keeping

Have you reviewed your cash book and/or financial statements to ensure all employee Fringe Benefits have been brought to account during the FBT year from 1 April 2009 to 31 March 2010? Required Question

	Yes
	No
	Not sure

27.

Would you like us to perform a prudential FBT review of your business?

A prudential FBT review is a thorough look at your business in order to establish if there are any fringe benefits issues that should be addressed.

	Yes
	No