Assertion: benefit | /r/HasProperty | received by the employee
Facets:
value: in the fbt year
type: TEMPORAL
Source sentences:
text: Although FBT is paid by the employer, the benefits received by the employee must also be reported by the employer on the employee's PAYG payment summary (formerly known as group certificate) as reportable fringe benefits if the benefit exceeds $2,000.
text: The amount reported is the "grossed-up" taxable value of benefits received by the employee or an employee's associate (e.g., a relative) in the FBT year which ends on 31 March of each year.