Discuss the Fringe Benefits Tax (FBT) implications of the following cases (a) – (e):

(Note - No calculations are needed. Only answer whether the employer is liable for FBT or not and why or why not)

(a) An employer provides a Christmas lunch at a local restaurant, costing $1,000, for 10 of its key employees. (2 marks)

(b) A sporting club, which pays its honorary treasurer an honorarium of $5,000 per year, providing a car to him. The car is used 90% for club business. The treasurer has a full-time job at the local hospital. (2 marks)

(c) An employer gives each of its 15 staff a leg ham each valued at $60 for Christmas. (2 marks)

(d) An employer allows its staff to take home their laptop computers. It is estimated that only half the work done at home is business-related. (2 marks)

(e) A company director, not in receipt of any remuneration from the company, uses the company’s two-tonne truck while undertaking renovations to his own home. (2 marks)