Private ruling: Wellness Program and Recognition Program and FBT
Published: May 2013

Ruling: Q1: 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)? | A1: No | Q2: 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? | A2: No | Q3: 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? | A3: Yes | Q4: 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? | A4: Yes | Q5: 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? | A5: Yes | Q6: 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? | A6: Yes | Q7: 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? | A7: Yes | Q8: 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? | A8: Yes | Q9: 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? | A9: Yes | Q10: 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? | A10: Yes Issue 2 | Q11: If the group exercise classes are subject to FBT, are they a residual fringe benefit? | A11: Yes Issue 3 | Q12: 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? | A12: Yes | Q13: 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? | A13: Yes Issue 4 | Q14: 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? | A14: Yes | Q15: 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? | A15: Yes




Subject: Wellness Program and Recognition Program and FBT: This ruling applies to Entity A