Is the FBT or dividend ?

Jacky Oasis is a beauty consultant at Goodlook Ltd, and she owns 100% of the shares in this company. The company pays her a salary of $60,000 p.a.

In 2017-18 Goodlook Ltd: - paid Jackys life insurance premium on her behalf. This policy was taken out by Jacky with Cigna NZ and the sum insured is payable to Jackys family in the event of her death. - provided Jackys daughter, Carol with a new phone (cost GST inclusive $1,250). Carol is in her first year doing her BAcc at Massey University. - as a goodwill gesture, bought a Christmas hamper worth $200 for each of its five employees spouses.

Goodlook Ltd files annual FBT returns. Both the iPhone and hampers were provided in the third quarter.

1.What is the FBT or dividend implication for Goodlook Ltd in providing the iPhone to Carol? 2.What is the FBT or dividend implication for Goodlook Ltd in paying Jackys life insurance premiums? 3.What is the tax implication of the interest free loan from Milo Ltd to Barbie Family Trust?