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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your private ruling

Authorisation Number: 1012460922683

Ruling

Subject: Wellness Program and Recognition Program and FBT

This ruling applies to Entity A

Issue 1

Question 1

Will the group exercise classes provided as part of the Entity A's Wellness Program to Employee A be exempt from Fringe Benefits Tax (FBT) under sections 58K, 58M or 58P of the FBT Assessment Act 1986 (FBTAA 1986)?

Answers

No

Question 2

Will the group exercise classes provided as part of the Entity A's Wellness Program to Employee B be exempt from FBT under sections 58K, 58M or 58P of the FBTAA 1986?

Answers

No

Question 3

Will the group exercise classes provided as part of the Entity A's Wellness Program to Employee C be exempt from FBT under sections 58K, 58M or 58P of the FBTAA 1986?

Answers

Yes

Question 4

Will the registration fees for fun runs provided to Employee D as part of the Entity A's Wellness Program be exempt from FBT under sections 58K, 58M or 58P of the FBTAA 1986?

Answers

Yes

Question 5

Will the registration fees for fun runs provided to Employee E as part of the Entity A's Wellness Program be exempt from FBT under sections 58K, 58M or 58P of the FBTAA 1986?

Answers

Yes

Question 6

Will the registration fees for fun runs provided to Employee Associate F as part of the Entity A's Wellness Program be exempt from FBT under sections 58K, 58M or 58P of the FBTAA 1986?

Answers

Yes

Question 7

Will the massages provided to Employee G as part of the Entity A's Wellness Program be exempt from FBT under section 58K, 58M or 58P of the FBTAA 1986?

Answers

Yes

Question 8

Will the massages provided to Employee H as part of the Entity A's Wellness Program be exempt from FBT under section 58K, 58M or 58P of the FBTAA 1986?

Answers

Yes

Question 9

Will the massages provided to Employee I as part of the Entity A's Wellness Program be exempt from FBT under section 58K, 58M or 58P of the FBTAA 1986?

Answers

Yes

Question 10

Will the health coaching workshops provided as part of the Entity A's Wellness Program be exempt from FBT under section 58K, 58M or 58P of the FBTAA 1986?

Answers

Yes

Issue 2

Question 1

If the group exercise classes are subject to FBT, are they a residual fringe benefit?

Answers

Yes

Issue 3

Question 1

Are the gift cards presented to the individual employees for the Entity A's Reward and Recognition Program exempt from FBT under section 58P of the FBTAA 1986?

Answers

Yes

Question 2

Are the gift cards presented to the Employee Teams for the Entity A's Reward and Recognition Program exempt from FBT under section 58P of the FBTAA 1986?

Answers

Yes

Issue 4

Question 1

Can the Entity A claim GST input tax credits in relation to each of the initiatives provided as part of the Wellness Program in the particular FBT year?

Answers

Yes

Question 2

Can the Entity A claim GST input tax credits in relation to the gift cards associated with the Reward and Recognition Program in the particular FBT year?

Answers

Yes


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