Fringe benefit Tax

marks) Determine whether or not the following benefits are fringe benefits. Provide your reasoning with any relevant reference(s). 4. A cancellation fee paid by an employee to the travel agent in relation to an employer- arranged conference. 1. A private-use portion of the operating expenses of a taxi. 1. A company provides a car to the managing director for both business and private uses. As the managing director's licence has suspended for 4 months, the company provides the services of a chauffeur to the managing director and subsequently invoiced for $10,000. 1. An employer provides biscuits and a fruit platter for the employees to consume on a working day and on the business premises. 1. An employer takes out 10 management staff to a restaurant for meal and alcohol to celebrate the end of a successful year, which costed $2,000 in total (or $200 per employee). There was no other non-cash benefit provided to the management staff during the FBT year. 1. FA QANTAS Club membership provided to all employees who travel overseas, which allows access to QANTAS airport lounges. 16 A taxi fare paid for an employee. The employee travels between home and work each day and stops over at McDonald's on some mornings to buy breakfast on his way