{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["FBT Qnr","FBT Report","Pay Request form","Help","FBT Guide"],"not_rendered":{"charts":0,"images":9,"macros":1,"external_links":0,"defined_names":2,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"FBT Qnr","index":0,"n_rows":142,"n_cols":64,"rows_kept":142,"cut":false,"hidden":false,"merged":[[25,42,28,42],[74,31,74,34],[21,39,24,39],[29,39,32,39],[39,39,41,39],[46,39,55,39],[56,31,56,34],[65,31,65,34],[57,39,69,39],[52,30,52,32],[71,28,71,33],[69,28,69,33],[46,30,46,32],[45,30,45,32],[48,30,48,32],[30,27,30,29],[7,39,8,39],[12,24,12,29],[14,24,14,29],[11,24,11,29],[22,25,22,29],[13,24,13,29],[11,39,13,39],[15,39,20,39],[16,24,16,29],[21,25,21,29],[15,24,15,29],[17,24,17,29],[19,25,19,29],[9,2,9,36],[16,47,20,47],[72,20,72,26],[69,20,69,26],[69,3,69,18],[70,3,70,18],[42,3,42,29],[60,3,63,33],[50,30,50,32],[72,28,72,33],[51,30,51,32],[54,30,54,32],[70,28,70,33],[18,25,18,29],[20,25,20,29],[25,22,25,25],[25,27,25,30],[1,2,2,36],[3,2,4,36],[72,3,72,18],[70,20,70,26],[71,20,71,26],[32,27,32,29],[30,7,30,10],[40,10,40,12],[39,10,39,12],[30,17,30,20],[34,27,34,30],[71,3,71,18]]}
[]
[null,null,"Finance Office"]
[]
[null,null,"FBT Tool for Meal/Entertainment"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Instructions"]
[]
[null,null,"Tool Hint: Start by first clicking the Clear All button above. This will clear all data that was inadvertently saved from the previous session\n"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AV13","v":"Step 1: Enter the required details in the Expense Details form "},null,null,null,null,null,null,null,"Instructions","Display","Test"]
[null,null,"Invoice amount (incl. GST)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GST Cell Validation",null,null,null,null,"Step 1: Enter the required details in the Expense Details form ",{"$f":"IF(SUM(AX13:BC13)>5,AQ49,AQ48)","v":"Yes"},{"$f":"IF($Y$13=\"\",0,1)","v":0},{"$f":"IF($Y$15=\"\",0,1)","v":0},{"$f":"IF($Y$17=\"\",0,1)","v":1},{"$f":"IF($Z$19=\"\",0,1)","v":0},{"$f":"IF($Z$21=\"\",0,1)","v":0},{"$f":"IF($Z$23=\"\",0,1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y13/11","v":0},"Caln",null,null,null,"Step 2: Enter your flex field details",{"$f":"IF(SUM(AX14:BA14)>3,AQ49,IF(AW13=AQ48,AQ49,AQ48))","v":"No"},{"$f":"IF($H$31=\"\",0,1)","v":0},{"$f":"IF($R$31=\"\",0,1)","v":0},{"$f":"IF($AB$31=\"\",0,1)","v":0},{"$f":"IF($AB$33=\"\",0,1)","v":0}]
[null,null,"GST",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AQ16=1,\"\",$AR$17)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"ROUND(AQ14,2)","v":0},"Rounding",{"$f":"Y13","v":0},null,null,"Step 3: Select \"Yes\" or \"No\" from the drop down menu",{"$f":"IF(AW13=AQ48,AQ49,IF(AW14=AQ48,AQ49,IF(AW14=AQ49,IF(K41=\"\",AQ48,AQ49))))","v":"No"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Who is an Associate?\nAn associate is someone who is a related to a University staff such as a spouse, de facto partner, dependents or friends.   ",null,null,{"$f":"IF(Y15=\"\",1,IF(Y15=0,1,IF(Y15=AQ15,1,0)))","v":1},"Validation",null,null,null,"Step 4: If you selected \"Yes\" in Step 3, skip this step and go directly to step 5\n\nIf you selected \"No\" in step 3, provide a response to each of the prompted questions by selecting \"Yes\" or \"No\" from the drop down menu.",{"$f":"IF(AW15=AQ49,IF(AX116=AQ48,AQ48,AQ49),AQ49)","v":"No"}]
[null,null,"Invoice Amount (excl. GST)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y13-Y15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"WARNING: GST is not 10% of the invoice amount   ",{"$f":"Y15","v":0},null,null,"Step 5: Use the account codes provided to code the transaction in Basware or Matman as the case may be.\n\nAlternatively, if you need to fill out a payment requistion for this transaction, click on the Print Pay Request button located at the top of this page",{"$f":"IF(U71=\"\",IF(U72=\"\",IF(U73=\"\",AQ49,AQ48),AQ48),AQ48)","v":"No"}]
[]
[null,null,"Number of Staff",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y17","v":0}]
[]
[null,null,"Number of Associates",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z19","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"WARNING: GST is not 10% of Invoice amount\nClick here for instructions if you receive this warning\n"]
[null,null,"Number of non-University Staff / non-University Associates",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z21","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Z23","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"WARNING: GST is not 10% of Invoice amount\nClick here for instructions if you receive this warning\n"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AV14","v":"Step 2: Enter your flex field details"}]
[null,null,null,"Cost Centre",null,null,null,null,null,null,null,null,"Project Code",null,null,null,null,null,null,null,null,null,null,"Campus"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Entity"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Yes/No?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AV15","v":"Step 3: Select \"Yes\" or \"No\" from the drop down menu"}]
[null,null,null,"Skip to result?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(K41=AQ48,100,AU64)","v":0}]
[]
[null,null,null,"Selecting YES\nIf you select Yes to the above question, the FBT tool will assume that this expenditure is subject to FBT and will work out the accounting entries based on the information already provided above.\n \nSelecting NO\nIf you select No to the above question, you will be asked a series of questions to determine whether or not FBT is payable on this expenditure."]
[]
[null,null,{"$f":"IF(K41=AQ49,\"Questionnaire\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(K41=AQ49,\"Yes/No?\",\"\")","v":""}]
[null,{"$f":"IF(K41=AQ49,1,\"\")","v":""},{"$f":"IF(K41=AQ49,AR48,\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AV16","v":"Step 4: If you selected \"Yes\" in Step 3, skip this step and go directly to step 5\n\nIf you selected \"No\" in step 3, provide a response to each of the prompted questions by selecting \"Yes\" or \"No\" from the drop down menu."},null,null,"Drop-Down","Question list","Test 1","Test 2","Sum","Response"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Yes","Was the food or drink provided as part of a social function?",{"$f":"IF(C47=AR48,1,0)","v":0},{"$f":"IF(AE47=\"\",\"\",IF(AS48=1,IF(AE47=AQ48,3,2),0))","v":""},{"$f":"SUM(AS48:AT48)","v":0},{"$f":"IF(AS48=1,AE47,\"No Response\")","v":"No Response"}]
[null,{"$f":"IF(C49=\"\",\"\",B47+1)","v":""},{"$f":"IF(AE47=\"\",\"\",IF(AE47=$AQ$48,$AR$49,$AR$51))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No","Was the event held to recognise a staff achievement?",{"$f":"IF(C49=AR49,1,0)","v":0},{"$f":"IF(AE49=\"\",\"\",IF(AS49=1,IF(AE49=AQ48,5,6),0))","v":""},0,{"$f":"IF(AS49=1,AE49,\"No Response\")","v":"No Response"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Select","Was it light refreshment such as morning tea but no alcohol?",{"$f":"IF(C51=AR50,1,0)","v":0},{"$f":"IF(AE51=\"\",\"\",IF(AS50=1,IF(AE51=AQ48,7,6),0))","v":""},0,{"$f":"IF(AS50=1,AE51,\"No Response\")","v":"No Response"}]
[null,{"$f":"IF(C51=\"\",\"\",B49+1)","v":""},{"$f":"IF(AE49=\"\",\"\",IF($C$49=$AR$51,IF(AE49=AQ49,AR52,AR56),IF(AE49=AQ49,AR50,\"\")))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Was food and drink provided during a business/working lunch? ",{"$f":"IF(C49=AR51,1,0)","v":0},{"$f":"IF(AE49=\"\",\"\",IF(AS51=1,IF(AE49=AQ48,9,10),0))","v":""},0,{"$f":"IF(AS51=1,AE49,\"No Response\")","v":"No Response"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Was the University staff travelling overnight on business?",{"$f":"IF(C51=AR52,1,0)","v":0},{"$f":"IF(AE51=\"\",\"\",IF(AS52=1,IF(AE51=AQ48,11,12),0))","v":""},0,{"$f":"IF(AS52=1,AE51,\"No Response\")","v":"No Response"}]
[null,{"$f":"IF(C53=\"\",\"\",B51+1)","v":""},{"$f":"IF(AE51=\"\",\"\",IF(C51=AR50,\"\",IF(C51=AR56,\"\",IF(AE51=AQ49,$AR$53,\"\"))))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Was food or drink provided as part of a seminar?",{"$f":"IF(C53=AR53,1,0)","v":0},{"$f":"IF(AE53=\"\",\"\",IF(AS53=1,IF(AE53=AQ48,13,12),0))","v":""},0,{"$f":"IF(AS53=1,AE53,\"No Response\")","v":"No Response"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Was the duration of the seminar for 4 hours or more?",{"$f":"IF(C55=AR54,1,0)","v":0},{"$f":"IF(AE55=\"\",\"\",IF(AS54=1,IF(AE55=AQ48,15,14),0))","v":""},0,{"$f":"IF(AS54=1,AE55,\"No Response\")","v":"No Response"}]
[null,{"$f":"IF(C55=\"\",\"\",B53+1)","v":""},{"$f":"IF(AE53=\"\",\"\",IF(AE53=AQ49,AR55,AR54))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Was the food or drink provided to complete a working day in comfort?",{"$f":"IF(C55=AR55,1,0)","v":0},{"$f":"IF(AE55=\"\",\"\",IF(AS55=1,IF(AE55=AQ48,18,17),0))","v":""},0,{"$f":"IF(AS55=1,AE55,\"No Response\")","v":"No Response"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Was it a light meal/refreshment (without alcohol) at a café or similar setting?",{"$f":"IF(C51=AR56,1,0)","v":0},{"$f":"IF(AE51=\"\",\"\",IF(AS56=1,IF(AE51=AQ49,15,16),0))","v":""},0,{"$f":"IF(AS56=1,AE51,\"No Response\")","v":"No Response"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AV17","v":"Step 5: Use the account codes provided to code the transaction in Basware or Matman as the case may be.\n\nAlternatively, if you need to fill out a payment requistion for this transaction, click on the Print Pay Request button located at the top of this page"}]
[]
[]
[null,null,null,{"$f":"IF(K41=\"\",\"\",VLOOKUP($AU$64,$AQ$70:$AT$90,4,FALSE))","v":""}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(AU48:AU63)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Num","Result","FBT",null,null,null,"Normal FBT Caln",null,null,null,null,"Associate FBT Caln",null,null,null,"Minor benefit FBT Caln",null,null,null,"No FBT"]
[null,null,null,"Account",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"$",null,null,null,null,null,null,null,"Tax Code",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"   ",{"$f":"IF($U$71=\"\",\"NIL\",IF($U$71=0,\"NIL\",IF($Y$15>0,ROUND($U$71*2.0802*0.47,2),ROUND($U$71*1.8868*0.47,2))))","v":"NIL"},{"$f":"AR70","v":"   "},null,null,"Total Attnd.",{"$f":"$Z$19+$Z$21+$Z$23","v":0},null,null,null,"Total Attnd.",{"$f":"$Z$19+$Z$21+$Z$23","v":0},null,null,"Total Attnd.",{"$f":"$Z$19+$Z$21+$Z$23","v":0},null,null,"Exp","GST","Total"]
[null,null,null,{"$f":"IF(U71=\"\",\"\",IF(Y15>0,BD79,BD80))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(K41=AQ48,AZ74+AZ75,IF(AW116=AQ49,\"\",IF($AU$64=10,IF($BG$72>0,BI74+BI75,IF(BI75>0,BI75,\"\")),IF(AU64=26,IF(Z21>0,BE75,\"\"),AZ74+AZ75))))","v":""},null,null,null,null,null,null,null,{"$f":"IF(U71=\"\",\"\",IF($Y$15>0,BC79,BC80))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,4,"   ","NIL",{"$f":"AR71","v":"   "},null,null,null,null,null,null,null,null,null,null,null,"Minor benefit exemption",{"$f":"299*$Z$19","v":0},null,null,{"$f":"Y17","v":0},{"$f":"Y15","v":0},{"$f":"SUM(BJ71:BK71)","v":0}]
[null,null,null,{"$f":"IF(U72=\"\",\"\",$BD$81)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(K41=AQ48,IF(AZ76>0,AZ76,\"\"),IF(AW116=AQ49,\"\",IF($AU$64=10,IF(BI76>0,BI76,\"\"),IF($AU$64=26,IF(BE76>0,BE76,\"\"),IF(AZ76>0,AZ76,\"\")))))","v":""},null,null,null,null,null,null,null,{"$f":"IF(U72=\"\",\"\",BC81)","v":""},null,null,null,null,null,null,null,null,null,null,"Need Assistance?",null,null,5,"   ","NIL","   ",null,null,null,null,null,null,null,null,null,null,null,"FBT on employee",{"$f":"IF(Z19=\"\",\"\",(((Y13/BG70)*Z19)-BG71))","v":""}]
[null,null,null,{"$f":"IF(U73=\"\",\"\",$BD$81)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AY116=AQ48,BL71,\"\")","v":""},null,null,null,null,null,null,null,{"$f":"IF(U73=\"\",\"\",BC79)","v":""},null,null,null,null,null,null,null,null,null,null,"Please contact: -",null,null,10,"No FBT payable up to a maximum of $299 per staff member","NIL",{"$f":"CONCATENATE(AR73,\". FBT Liability on this transaction is assessed at \",\" $\",AS73)","v":"No FBT payable up to a maximum of $299 per staff member. FBT Liability on this transaction is assessed at  $NIL"},null,null,"Expense","Exp","GST","Total",null,"Expense","Exp","GST","Total","Expense","Exp","GST","Total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Accountant, Tax & Insurance",null,null,12,"   ","NIL","   ",null,null,"FBT Employee",{"$f":"IF(Z19=\"\",\"\",($Y$17/$AX$70)*Z19)","v":""},{"$f":"IF(Z19=\"\",\"\",($Y$15/$AX$70)*Z19)","v":""},{"$f":"SUM(AX74:AY74)","v":0},null,null,null,null,null,"FBT Employee",{"$f":"IF($BG$72>0,AX74,\"\")","v":""},{"$f":"IF($BG$72>0,AY74,\"\")","v":""},{"$f":"SUM(BG74:BH74)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top",null,null,null,null,null,null,null,null,null,null,13,"FBT payable on University staff & associates portion","NIL",{"$f":"CONCATENATE(AR75,\". FBT Liability on this transaction is assessed at \",\" $\",AS75)","v":"FBT payable on University staff & associates portion. FBT Liability on this transaction is assessed at  $NIL"},null,null,"FBT Associates",{"$f":"IF(Z21=\"\",\"\",($Y$17/$AX$70)*Z21)","v":""},{"$f":"IF(Z21=\"\",\"\",($Y$15/$AX$70)*Z21)","v":""},{"$f":"SUM(AX75:AY75)","v":0},null,"FBT Associates",{"$f":"IF(Z21=\"\",\"\",($Y$17/$AX$70)*Z21)","v":""},{"$f":"IF(Z21=\"\",\"\",($Y$15/$AX$70)*Z21)","v":""},{"$f":"IF(Z21=\"\",\"\",SUM(BC75:BD75))","v":""},"FBT Associates",{"$f":"AX75","v":""},{"$f":"AY75","v":""},{"$f":"SUM(BG75:BH75)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"   ","NIL","   ",null,null,"Non-FBT",{"$f":"IF(Z23=\"\",\"\",($Y$17/$AX$70)*Z23)","v":""},{"$f":"IF(Z23=\"\",\"\",($Y$15/$AX$70)*Z23)","v":""},{"$f":"SUM(AX76:AY76)","v":0},null,"Non-FBT",{"$f":"IF(Z19+Z23=0,\"\",($Y$17/$AX$70)*(Z19+Z23))","v":""},{"$f":"IF(Z19+Z23=0,\"\",($Y$15/$AX$70)*(Z19+Z23))","v":""},{"$f":"IF(Z19+Z23=0,\"\",SUM(BC76:BD76))","v":""},"Non-FBT",{"$f":"IF($BG$72>0,AX76,AX76+AX74)","v":""},{"$f":"IF($BG$72>0,AY76,AY76+AY74)","v":""},{"$f":"SUM(BG76:BH76)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"   ","NIL","   "]
[null,null,null,{"$f":"D71","v":""},{"$f":"U71","v":""},{"$f":"AC71","v":""},null,null,null,{"$f":"Y15","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"FBT payable on University staff & associates portion",{"$f":"IF($U$71=\"\",\"NIL\",IF($U$71=0,\"NIL\",IF($Y$15>0,ROUND($U$71*2.0802*0.47,2),ROUND($U$71*1.8868*0.47,2))))","v":"NIL"},{"$f":"CONCATENATE(AR78,\". FBT Liability on this transaction is assessed at \",\" $\",AS78)","v":"FBT payable on University staff & associates portion. FBT Liability on this transaction is assessed at  $NIL"},null,null,"Centre","Project","Account","Campus","Entity","Type","Tax Code","Concatinate"]
[null,null,null,{"$f":"D72","v":""},{"$f":"U72","v":""},{"$f":"AC72","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"No FBT on meal or entertainment to staff member","NIL",{"$f":"CONCATENATE(AR79,\". FBT Liability on this transaction is assessed at \",\" $\",AS79)","v":"No FBT on meal or entertainment to staff member. FBT Liability on this transaction is assessed at  $NIL"},null,null,{"$f":"$H$31","v":0},{"$f":"$R$31","v":0},7215,{"$f":"$AB$31","v":0},{"$f":"$AB$33","v":0},"00","GST 10% Others",{"$f":"CONCATENATE(AW79,\".\",AX79,\".\",AY79,\".\",AZ79,\".\",BA79,\".\",BB79)","v":"0.0.7215.0.0.00"}]
[null,null,null,{"$f":"D73","v":""},{"$f":"U73","v":""},{"$f":"AC73","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"No FBT on food and drink (except when provided to a University Staff partner/friend/relative)","NIL",{"$f":"CONCATENATE(AR80,\". FBT Liability on this transaction is assessed at \",\" $\",AS80)","v":"No FBT on food and drink (except when provided to a University Staff partner/friend/relative). FBT Liability on this transaction is assessed at  $NIL"},null,null,{"$f":"$H$31","v":0},{"$f":"$R$31","v":0},7216,{"$f":"$AB$31","v":0},{"$f":"$AB$33","v":0},"00","GST Free",{"$f":"CONCATENATE(AW80,\".\",AX80,\".\",AY80,\".\",AZ80,\".\",BA80,\".\",BB80)","v":"0.0.7216.0.0.00"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"   ","NIL",{"$f":"AR81","v":"   "},null,null,{"$f":"$H$31","v":0},{"$f":"$R$31","v":0},7210,{"$f":"$AB$31","v":0},{"$f":"$AB$33","v":0},"00","GST 10% Others",{"$f":"CONCATENATE(AW81,\".\",AX81,\".\",AY81,\".\",AZ81,\".\",BA81,\".\",BB81)","v":"0.0.7210.0.0.00"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"FBT payable on University staff & associates portion","NIL",{"$f":"CONCATENATE(AR82,\". FBT Liability on this transaction is assessed at \",\" $\",AS82)","v":"FBT payable on University staff & associates portion. FBT Liability on this transaction is assessed at  $NIL"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"No FBT on meal or entertainment to staff member","NIL",{"$f":"CONCATENATE(AR83,\". FBT Liability on this transaction is assessed at \",\" $\",AS83)","v":"No FBT on meal or entertainment to staff member. FBT Liability on this transaction is assessed at  $NIL"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"   ","NIL",{"$f":"AR84","v":"   "}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,"   ","NIL",{"$f":"AR85","v":"   "}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,"FBT payable on University staff & associates portion","NIL",{"$f":"CONCATENATE(AR86,\". FBT Liability on this transaction is assessed at \",\" $\",AS86)","v":"FBT payable on University staff & associates portion. FBT Liability on this transaction is assessed at  $NIL"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,"No FBT on meal or entertainment to staff member","NIL",{"$f":"CONCATENATE(AR87,\". FBT Liability on this transaction is assessed at \",\" $\",AS87)","v":"No FBT on meal or entertainment to staff member. FBT Liability on this transaction is assessed at  $NIL"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,"FBT payable on University staff & associates portion","NIL",{"$f":"CONCATENATE(AR88,\". FBT Liability on this transaction is assessed at \",\" $\",AS88)","v":"FBT payable on University staff & associates portion. FBT Liability on this transaction is assessed at  $NIL"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,"No FBT on meal or entertainment to staff member","NIL",{"$f":"CONCATENATE(AR89,\". FBT Liability on this transaction is assessed at \",\" $\",AS89)","v":"No FBT on meal or entertainment to staff member. FBT Liability on this transaction is assessed at  $NIL"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"FBT payable on University staff & associates portion","NIL",{"$f":"CONCATENATE(AR90,\". FBT Liability on this transaction is assessed at \",\" $\",AS90)","v":"FBT payable on University staff & associates portion. FBT Liability on this transaction is assessed at  $NIL"},null,null,null,null,null,null,null,null,null,"GST 10% Others"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GL Code and $ Output Validate"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Num","GL Code Result","FBT Output","Help","No FBT Output"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"No","No","Yes","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"No","No","Yes","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"No","No","Yes","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"Yes","Yes","No","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"No","No","Yes","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"Yes","Yes","No","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"No","No","Yes","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"No","No","Yes","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"Yes","Yes","No","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"Yes","No","No","Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"Yes","Yes","No","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"No","No","Yes","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"Yes","Yes","No","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"No","No","No","Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"No","No","Yes","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,"No","No","Yes","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,"Yes","Yes","No","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,"Yes","No","No","Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,"Yes","Yes","No","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,"Yes","No","No","Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"No","No","No","No"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"GL Code Output",{"$f":"VLOOKUP(AU64,$AU$95:$AV$115,2,FALSE)","v":"No"},{"$f":"VLOOKUP(AU64,$AU$95:$AW$115,3,FALSE)","v":"No"},{"$f":"VLOOKUP(AU64,$AU$95:$AX$115,4,FALSE)","v":"No"},{"$f":"VLOOKUP(AU64,$AU$95:$AY$115,5,FALSE)","v":"No"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Guide"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 1: On this sheet, select \"Yes\" or \"No\" from the drop down list next to each question",null,{"$f":"VLOOKUP(#REF!,$AX$120:$AY$142,2,FALSE)","v":{"$error":"#REF!"}},1,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 2: On this sheet\n• If FBT is payable, Click on \"Go to Input Sheet\" button.\n\n• If No FBT is Payable, print the FBT report and code the entire invoice amount to a suitable Non-FBT account (Travel, Meal & Catering-Non-FBT, etc).",null,{"$f":"VLOOKUP(#REF!,$AX$120:$AY$142,2,FALSE)","v":{"$error":"#REF!"}},2,10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 3: On the FBT Input Sheet, entre the required information in the “Event Information” box and “Flex Field” box",null,null,4,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 4: On the FBT Input Sheet, print the FBT report for your record by clicking the “Print FBT Report” button",null,null,8,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Step 5: Code the expenditure as per the general ledger codes provided.",null,null,9,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,5]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,10]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,10]

{"sheet":"FBT Report","index":1,"n_rows":164,"n_cols":15,"rows_kept":164,"cut":false,"hidden":false,"merged":[[88,9,88,11],[73,3,75,8],[56,2,56,4],[53,2,53,4],[78,9,78,11],[84,9,84,11],[86,9,86,11],[18,14,20,14],[22,2,22,8],[23,2,23,8],[24,2,24,8],[82,9,82,11],[45,2,45,6],[52,2,52,4],[52,8,52,9],[56,8,56,9],[53,8,53,9],[80,9,80,11],[24,14,27,14],[44,2,44,6],[41,2,41,3],[36,2,36,7],[43,2,43,6],[119,2,119,4],[119,8,119,9],[107,2,107,6],[108,2,108,6],[92,9,92,11],[90,9,90,11],[109,2,109,5],[116,2,116,4],[116,8,116,9],[94,9,94,11],[96,3,96,8],[96,9,96,11],[5,9,5,12],[69,9,69,12],[46,2,46,5],[37,2,39,9],[17,3,17,7],[18,3,18,5],[10,4,10,6],[13,3,13,7],[15,3,15,7],[16,3,16,7]]}
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"|"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Need Assistance?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please contact: -"]
[null,null,null,null,null,null,"FBT Report",null,null,"Report Date & Time:",null,null,null,null,"Accountant, Tax & Insurance"]
[null,null,null,null,null,null,null,null,null,{"$f":"NOW()","v":"2018-02-06T15:57:52.980"}]
[]
[]
[]
[]
[null,null,"Ref / Tax invoice No."]
[]
[]
[null,null,"Supplier"]
[null,null,null,null,"(Name of Supplier)"]
[null,null,"Address"]
[]
[]
[null,null,null,null,null,null,"Post Code"]
[]
[]
[null,null,"Description of goods and service"]
[]
[]
[]
[]
[null,null,"Invoice Details"]
[null,null,"Invoice Amount (GST excl.)",null,null,null,null,null,{"$f":"IF('FBT Qnr'!AS19=\"\",\"\",'FBT Qnr'!AS19)","v":0}]
[null,null,"GST 10%",null,null,null,null,null,{"$f":"IF('FBT Qnr'!AS17=\"\",\"\",'FBT Qnr'!AS17)","v":0}]
[null,null,"Invoice Amount (GST incl.)",null,null,null,null,null,{"$f":"IF(I28=\"\",\"\",I28+I29)","v":0}]
[]
[null,null,"Attendees Details"]
[null,null,{"$f":"'FBT Qnr'!C19","v":"Number of Staff"},null,null,null,null,null,{"$f":"'FBT Qnr'!AQ21","v":0}]
[null,null,{"$f":"'FBT Qnr'!C21","v":"Number of Associates"},null,null,null,null,null,{"$f":"'FBT Qnr'!AQ23","v":0}]
[null,null,{"$f":"'FBT Qnr'!C23","v":"Number of non-University Staff / non-University Associates"},null,null,null,null,null,{"$f":"'FBT Qnr'!AQ25","v":0}]
[]
[null,null,"FBT Questionnaire Details"]
[null,null,{"$f":"VLOOKUP(D128,$C$130:$F$151,4,FALSE)","v":"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates  - FBT Liability = $NIL"}]
[]
[]
[]
[null,null,"Account Details"]
[null,null,"Account",null,null,null,null,"$","Tax Code"]
[null,null,{"$f":"'FBT Qnr'!D78","v":""},null,null,null,null,{"$f":"'FBT Qnr'!E78","v":""},{"$f":"'FBT Qnr'!F78","v":""}]
[null,null,{"$f":"'FBT Qnr'!D79","v":""},null,null,null,null,{"$f":"'FBT Qnr'!E79","v":""},{"$f":"'FBT Qnr'!F79","v":""}]
[null,null,{"$f":"'FBT Qnr'!D80","v":""},null,null,null,null,{"$f":"'FBT Qnr'!E80","v":""},{"$f":"'FBT Qnr'!F80","v":""}]
[]
[]
[]
[]
[null,null,"Certified by:",null,null,null,null,null,"Approved by"]
[]
[]
[null,null,"(Name of Certifier)",null,null,null,null,null,"(Name of Approver)"]
[]
[]
[null,null,"(Signature)",null,null,null,"(Date)",null,"(Signature)",null,null,"(Date)"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"---"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"|"]
[]
[]
[null,null,null,null,null,null,"FBT Questionnaire",null,null,"Report Date & Time:"]
[null,null,null,null,null,null,null,null,null,{"$f":"NOW()","v":"2018-02-06T15:57:52.980"}]
[]
[]
[]
[null,null,null,"Eligibility of FBT liability has been assessed based on the response provided to the questionnaire below"]
[]
[]
[]
[]
[null,null,{"$f":"IF(D79=\"\",\"\",1)","v":1},{"$f":"$C$156","v":"Was the food or drink provided as part of a social function?"},null,null,null,null,null,{"$f":"$J$156","v":"No Response"}]
[]
[null,null,{"$f":"IF(D81=\"\",\"\",C79+1)","v":2},{"$f":"$C$157","v":"Was the event held to recognise a staff achievement?"},null,null,null,null,null,{"$f":"$J$157","v":"No Response"}]
[]
[null,null,{"$f":"IF(D83=\"\",\"\",C81+1)","v":3},{"$f":"$C$158","v":"Was it light refreshment such as morning tea but no alcohol?"},null,null,null,null,null,{"$f":"$J$158","v":"No Response"}]
[]
[null,null,{"$f":"IF(D85=\"\",\"\",C83+1)","v":4},{"$f":"C159","v":"Was food and drink provided during a business/working lunch? "},null,null,null,null,null,{"$f":"J159","v":"No Response"}]
[]
[null,null,{"$f":"IF(D87=\"\",\"\",C85+1)","v":5},{"$f":"C160","v":"Was it a light meal/refreshment (without alcohol) at a café or similar setting?"},null,null,null,null,null,{"$f":"J160","v":"No Response"}]
[]
[null,null,{"$f":"IF(D89=\"\",\"\",C87+1)","v":6},{"$f":"C161","v":"Was the University staff travelling overnight on business?"},null,null,null,null,null,{"$f":"J161","v":"No Response"}]
[]
[null,null,{"$f":"IF(D91=\"\",\"\",C89+1)","v":7},{"$f":"C162","v":"Was food or drink provided as part of a seminar?"},null,null,null,null,null,{"$f":"J162","v":"No Response"}]
[]
[null,null,{"$f":"IF(D93=\"\",\"\",C91+1)","v":8},{"$f":"C163","v":"Was the duration of the seminar for 4 hours or more?"},null,null,null,null,null,{"$f":"J163","v":"No Response"}]
[]
[null,null,{"$f":"IF(D95=\"\",\"\",C93+1)","v":9},{"$f":"C164","v":"Was the food or drink provided to complete a working day in comfort?"},null,null,null,null,null,{"$f":"J164","v":"No Response"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"---"]
[]
[]
[null,null,"Vlookup",{"$f":"'FBT Qnr'!AU64","v":0}]
[null,null,"Num","Text","FBT","Result"]
[null,null,1,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C130,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"D130","v":"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure."}]
[null,null,4,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C131,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"D131","v":"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure."}]
[null,null,5,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C132,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure."]
[null,null,10,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable up to a maximum of $299 per staff member",{"$f":"VLOOKUP(C133,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"CONCATENATE(D133,\" \",\" - FBT Liability =\",\" $\",E133)","v":"Based on the information provided in the attached FBT Questionnaire, no FBT is payable up to a maximum of $299 per staff member  - FBT Liability = $NIL"}]
[null,null,12,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C134,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure."]
[null,null,13,"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates",{"$f":"VLOOKUP(C135,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"CONCATENATE(D135,\" \",\" - FBT Liability =\",\" $\",E135)","v":"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates  - FBT Liability = $NIL"}]
[null,null,14,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C136,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure."]
[null,null,15,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C137,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure."]
[null,null,18,"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates",{"$f":"VLOOKUP(C138,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"CONCATENATE(D138,\" \",\" - FBT Liability =\",\" $\",E138)","v":"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates  - FBT Liability = $NIL"}]
[null,null,19,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C139,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"CONCATENATE(D139,\" \",\" - FBT Liability =\",\" $\",E139)","v":"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.  - FBT Liability = $NIL"}]
[null,null,26,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable except when provided to a University associate",{"$f":"VLOOKUP(C140,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"CONCATENATE(D140,\" \",\" - FBT Liability =\",\" $\",E140)","v":"Based on the information provided in the attached FBT Questionnaire, no FBT is payable except when provided to a University associate  - FBT Liability = $NIL"}]
[null,null,28,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C141,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"D141","v":"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure."}]
[null,null,29,"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates",{"$f":"VLOOKUP(C142,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"CONCATENATE(D142,\" \",\" - FBT Liability =\",\" $\",E142)","v":"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates  - FBT Liability = $NIL"}]
[null,null,30,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C143,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"CONCATENATE(D143,\" \",\" - FBT Liability =\",\" $\",E143)","v":"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.  - FBT Liability = $NIL"}]
[null,null,41,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C144,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"D144","v":"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure."}]
[null,null,42,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C145,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"D145","v":"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure."}]
[null,null,56,"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates",{"$f":"VLOOKUP(C146,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"CONCATENATE(D146,\" \",\" - FBT Liability =\",\" $\",E146)","v":"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates  - FBT Liability = $NIL"}]
[null,null,57,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C147,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"CONCATENATE(D147,\" \",\" - FBT Liability =\",\" $\",E147)","v":"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.  - FBT Liability = $NIL"}]
[null,null,58,"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates",{"$f":"VLOOKUP(C148,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"CONCATENATE(D148,\" \",\" - FBT Liability =\",\" $\",E148)","v":"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates  - FBT Liability = $NIL"}]
[null,null,59,"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.",{"$f":"VLOOKUP(C149,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"CONCATENATE(D149,\" \",\" - FBT Liability =\",\" $\",E149)","v":"Based on the information provided in the attached FBT Questionnaire, no FBT is payable on this expenditure.  - FBT Liability = $NIL"}]
[null,null,0,"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates",{"$f":"VLOOKUP(C150,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":"NIL"},{"$f":"CONCATENATE(D150,\" \",\" - FBT Liability =\",\" $\",E150)","v":"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates  - FBT Liability = $NIL"}]
[null,null,100,"Based on the information provided in the attached FBT Questionnaire, FBT is payable on this expenditure that relates to University staff & associates",{"$f":"VLOOKUP(C151,'FBT Qnr'!$AQ$70:$AS$90,3,FALSE)","v":{"$error":"#N/A"}}]
[]
[]
[]
[null,null,"Question list"]
[null,null,"Was the food or drink provided as part of a social function?",null,null,null,null,null,null,{"$f":"'FBT Qnr'!$AV$48","v":"No Response"}]
[null,null,"Was the event held to recognise a staff achievement?",null,null,null,null,null,null,{"$f":"'FBT Qnr'!$AV$49","v":"No Response"}]
[null,null,"Was it light refreshment such as morning tea but no alcohol?",null,null,null,null,null,null,{"$f":"'FBT Qnr'!$AV$50","v":"No Response"}]
[null,null,"Was food and drink provided during a business/working lunch? ",null,null,null,null,null,null,{"$f":"'FBT Qnr'!$AV$51","v":"No Response"}]
[null,null,"Was it a light meal/refreshment (without alcohol) at a café or similar setting?",null,null,null,null,null,null,{"$f":"'FBT Qnr'!$AV$56","v":"No Response"}]
[null,null,"Was the University staff travelling overnight on business?",null,null,null,null,null,null,{"$f":"'FBT Qnr'!$AV$52","v":"No Response"}]
[null,null,"Was food or drink provided as part of a seminar?",null,null,null,null,null,null,{"$f":"'FBT Qnr'!$AV$53","v":"No Response"}]
[null,null,"Was the duration of the seminar for 4 hours or more?",null,null,null,null,null,null,{"$f":"'FBT Qnr'!$AV$54","v":"No Response"}]
[null,null,"Was the food or drink provided to complete a working day in comfort?",null,null,null,null,null,null,{"$f":"'FBT Qnr'!$AV$55","v":"No Response"}]

{"sheet":"Pay Request form","index":2,"n_rows":49,"n_cols":87,"rows_kept":49,"cut":false,"hidden":false,"merged":[[48,57,48,58],[48,59,48,62],[23,60,23,64],[48,3,48,41],[30,55,31,59],[23,9,23,14],[26,33,27,38],[23,15,23,20],[32,38,32,46],[23,45,23,48],[39,3,39,26],[24,21,25,26],[26,21,27,26],[28,3,29,20],[26,3,27,20],[33,38,33,61],[48,42,48,55],[34,38,34,52],[32,3,32,26],[3,3,3,48],[18,29,18,34],[18,41,18,46],[18,47,18,60],[14,42,14,45],[15,3,15,28],[14,38,14,41],[7,3,7,48],[14,49,14,54],[14,55,14,68],[10,54,10,68],[11,54,11,68],[11,3,11,25],[12,3,12,25],[5,3,5,48],[10,3,10,25],[20,41,20,46],[20,47,20,60],[10,47,10,52],[11,47,11,52],[17,3,17,25],[18,3,18,25],[12,49,12,68],[18,64,18,67],[19,3,19,25],[20,64,20,67],[23,51,23,54],[28,39,29,44],[26,50,27,50],[28,55,29,59],[26,60,27,64],[26,51,27,54],[24,51,25,54],[26,65,27,69],[28,65,29,69],[23,65,23,69],[26,55,27,59],[24,65,25,69],[24,55,25,59],[21,3,21,26],[37,3,37,25],[37,42,37,43],[37,44,37,50],[24,45,25,49],[26,45,27,49],[24,50,25,50],[24,39,25,44],[26,39,27,44],[26,27,27,32],[28,27,29,32],[23,39,23,44],[30,65,31,69],[37,38,37,40],[23,27,23,32],[23,33,23,38],[24,3,25,20],[24,33,25,38],[28,60,29,64],[30,60,31,64],[24,60,25,64],[23,55,23,59],[28,21,29,26],[28,45,29,49],[28,50,29,50],[28,51,29,54],[28,33,29,38],[24,27,25,32]]}
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'FBT Qnr'!AU64","v":0}]
[null,null,"---"]
[null,null,null,"PAYMENT REQUEST FORM",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal FBT Caln",null,null,null,null,"Associate FBT Caln",null,null,null,"Minor benefit FBT Caln"]
[]
[null,null,null,"For use where payment is to be made to staff, students or organisations for reimbursements, donations, prizes, refunds etc. "]
[]
[null,null,null,"Note: Fo reimbursement Tax Invoice/Receipts and/or documentation MUST be attached",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Expense","Exp","GST","Total",null,"Expense","Exp","GST","Total","Expense","Exp","GST","Total"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FBT Employee",{"$f":"'FBT Qnr'!AX74","v":""},{"$f":"'FBT Qnr'!AY74","v":""},{"$f":"SUM(BX9:BY9)","v":0},null,null,null,null,null,"FBT Employee",{"$f":"IF('FBT Qnr'!BG74=\"\",0,'FBT Qnr'!BG74)","v":0},{"$f":"IF('FBT Qnr'!BH74=\"\",0,'FBT Qnr'!BH74)","v":0},{"$f":"SUM(CG9:CH9)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FBT Associates",{"$f":"IF('FBT Qnr'!AX75=\"\",0,'FBT Qnr'!AX75)","v":0},{"$f":"IF('FBT Qnr'!AY75=\"\",0,'FBT Qnr'!AY75)","v":0},{"$f":"SUM(BX10:BY10)","v":0},null,"FBT Associates",{"$f":"IF('FBT Qnr'!BC75=\"\",0,'FBT Qnr'!BC75)","v":0},{"$f":"IF('FBT Qnr'!BD75=\"\",0,'FBT Qnr'!BD75)","v":0},{"$f":"SUM(CC10:CD10)","v":0},"FBT Associates",{"$f":"IF('FBT Qnr'!BG75=\"\",0,'FBT Qnr'!BG75)","v":0},{"$f":"IF('FBT Qnr'!BH75=\"\",0,'FBT Qnr'!BH75)","v":0},{"$f":"SUM(CG10:CH10)","v":0}]
[null,null,null,"Payee Name:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"School/Business Unit:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non-FBT",{"$f":"'FBT Qnr'!AX76","v":""},{"$f":"'FBT Qnr'!AY76","v":""},{"$f":"SUM(BX11:BY11)","v":0},null,"Non-FBT",{"$f":"'FBT Qnr'!BC76","v":""},{"$f":"'FBT Qnr'!BD76","v":""},{"$f":"SUM(CC11:CD11)","v":0},"Non-FBT",{"$f":"'FBT Qnr'!BG76","v":""},{"$f":"'FBT Qnr'!BH76","v":""},{"$f":"SUM(CG11:CH11)","v":0}]
[null,null,null,"Postal Address:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Approver Name:"]
[null,null,null,"Staff /Student No:"]
[]
[]
[null,null,null,"BANK ACCOUNT DETAILS "]
[]
[null,null,null,"BSB:"]
[null,null,null,"Account Number:"]
[null,null,null,"Account Name:"]
[]
[null,null,null,"CLAIM DETAILS"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Item","Centre",null,"Cent",null,null,null,"Project ",null,null,null,null,null,"Account ",null,null,null,null,null,"Campus",null,null,null,null,"Entity","Tp",null,null,null,"Amount Inc GST",null,null,null,null,"GST",null,null,null,null,"Amount Exc GST"]
[null,null,null,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('FBT Qnr'!D78=\"\",\"\",IF('FBT Qnr'!$Y$15>0,'FBT Qnr'!$AW$79,'FBT Qnr'!$AW$80))","v":""},null,null,null,null,null,{"$f":"IF('FBT Qnr'!D78=\"\",\"\",IF('FBT Qnr'!$Y$15>0,'FBT Qnr'!$AX$79,'FBT Qnr'!$AX$80))","v":""},null,null,null,null,null,{"$f":"IF('FBT Qnr'!D78=\"\",\"\",IF('FBT Qnr'!$Y$15>0,'FBT Qnr'!$AY$79,'FBT Qnr'!$AY$80))","v":""},null,null,null,null,null,{"$f":"IF('FBT Qnr'!D78=\"\",\"\",IF('FBT Qnr'!$Y$15>0,'FBT Qnr'!$AZ$79,'FBT Qnr'!$AZ$80))","v":""},null,null,null,null,{"$f":"IF('FBT Qnr'!D78=\"\",\"\",IF('FBT Qnr'!$Y$15>0,'FBT Qnr'!$BA$79,'FBT Qnr'!$BA$80))","v":""},"00",null,null,null,{"$f":"IF('FBT Qnr'!D78=\"\",\"\",ROUND('FBT Qnr'!$E78,2))","v":""},null,null,null,null,{"$f":"IF('FBT Qnr'!$Y$15=\"\",\"\",$BD$25/11)","v":""},null,null,null,null,{"$f":"IF(BD25=\"\",\"\",BD25-BI25)","v":""}]
[]
[null,null,null,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('FBT Qnr'!$D$79=\"\",\"\",'FBT Qnr'!$AW$81)","v":""},null,null,null,null,null,{"$f":"IF('FBT Qnr'!$D$79=\"\",\"\",'FBT Qnr'!$AX$81)","v":""},null,null,null,null,null,{"$f":"IF('FBT Qnr'!$D$79=\"\",\"\",'FBT Qnr'!$AY$81)","v":""},null,null,null,null,null,{"$f":"IF('FBT Qnr'!$D$79=\"\",\"\",'FBT Qnr'!$AZ$81)","v":""},null,null,null,null,{"$f":"IF('FBT Qnr'!$D$79=\"\",\"\",'FBT Qnr'!$BA$81)","v":""},"00",null,null,null,{"$f":"IF('FBT Qnr'!D79=\"\",\"\",'FBT Qnr'!E79)","v":""},null,null,null,null,{"$f":"IF('FBT Qnr'!$Y$15=\"\",\"\",$BD$27/11)","v":""},null,null,null,null,{"$f":"IF(BD27=\"\",\"\",BD27-BI27)","v":""}]
[]
[null,null,null,3]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(BD25:BH30)","v":0},null,null,null,null,{"$f":"SUM(BI25:BM30)","v":0},null,null,null,null,{"$f":"SUM(BN25:BR30)","v":0}]
[]
[null,null,null,"CLAIMANT"]
[null,null,null,"The above expenses incurred by me are 100% business related."]
[null,null,null,"Original receipts have been scanned then cancelled, and will be destroyed upon receipt of payment."]
[]
[]
[null,null,null,"Claimant Signature:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,null,null,"Instructions"]
[]
[null,null,null,1,"Complete payee details"]
[null,null,null,2,"Complete claim details  - one line per item. Delete GST calculation if GST free"]
[null,null,null,3,"Print page above"]
[null,null,null,4,"Sign claimant declaration"]
[null,null,null,5,"Scan this page and supporting documentation/receipts to 'invoices@University.edu.au'"]
[null,null,null,6,"Original receipts are to be cancelled by drawing a diagonal across the face"]
[null,null,null,7,"Original receipts are to be destroyed when payment is received"]
[null,null,null,"Your claim will be imported into Basware then forwarded to your manager for approval on line"]

{"sheet":"Help","index":3,"n_rows":240,"n_cols":16,"rows_kept":240,"cut":false,"hidden":false,"merged":[[232,2,232,15],[231,2,231,15],[236,2,236,15],[237,2,237,15],[223,2,223,15],[228,8,228,9],[233,2,233,15],[234,2,234,15],[207,8,207,9],[24,8,24,9],[225,2,225,15],[193,2,193,15],[218,6,218,7],[210,2,210,15],[214,3,214,15],[219,6,219,7],[216,3,216,15],[197,2,197,15],[173,2,173,15],[174,2,174,15],[181,1,181,15],[179,2,179,15],[180,2,180,15],[171,2,171,15],[1,8,1,9],[153,8,153,9],[17,1,17,6],[211,2,211,15],[212,3,212,15],[159,8,159,14],[160,8,160,14],[161,8,161,14],[162,8,162,14],[5,1,5,6],[209,2,209,15],[199,2,199,15],[201,2,201,15],[203,2,203,15],[195,2,195,15],[170,2,170,15],[169,16,169,28],[159,4,159,7],[160,4,160,7],[161,4,161,7],[162,4,162,7],[163,4,163,7],[163,8,163,14],[164,8,164,14],[164,4,164,7],[168,2,168,15],[169,2,169,15],[188,2,188,15],[15,1,15,6],[7,1,7,6],[9,1,9,6],[182,2,182,15],[184,2,184,15],[186,2,186,15],[166,2,166,15],[19,1,19,6],[21,1,21,6],[157,2,157,15],[11,1,11,6],[13,1,13,6]]}
[]
[null,null,null,null,null,null,null,null,"Return to:"]
[null,"Help Topics"]
[]
[]
[null,"1. How to enable Macros?"]
[]
[null,"1.1 Excel 2007 Users"]
[]
[null,"1.2 Excel 2003 Users"]
[]
[null,"2. How to use this application"]
[]
[null,"2.1 FBT Questionnaire Sheet (Main Sheet)"]
[]
[null,"2.2 FBT Report Sheet"]
[]
[null,"2.3 Pay Request Sheet"]
[]
[null,"3. Frequently asked questions (FAQ's)"]
[]
[null,"4. Glossary"]
[]
[]
[null,"1. How to enable Macros",null,null,null,null,null,null,"Return to:"]
[]
[null,"1.1 Excel 2007 Users"]
[]
[null,"1.1.1 If you see the Macro security warning just below the Ribbon, "]
[]
[null,null,"Step 1: click Options"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Step 2: Select Enable this content, click OK"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[]
[]
[null,"1.1.2 Alternatively, If you do not see the Macro security warning just below the Ribbon, as above"]
[]
[null,null,"Step 1: Click the Microsoft Office Button,           (top left corner), and then click Excel Options."]
[]
[null,null,"Step 2: Click Trust Center, click Trust Center Settings, and then click Macro Settings."]
[]
[null,null,"Step 3: Select Enable all macros, as shown below and then click OK"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[null,"1.2 Excel 2003 Users"]
[]
[null,"1.2.1 When prompted to enable macros"]
[]
[null,null,"If you receive the Security Warning prompt as displayed below"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Step 1: Close this application, when prompted to Save changes, click No "]
[]
[null,null,"Step 2: Reopen the application, select Enable Macros"]
[]
[]
[null,"1.2.2 Alternatively, to enable Macros without reopening this application"]
[]
[null,null,"Step 1: On the Tools menu, point to Macro, and then click Security."]
[]
[null,null,"Step 2: Select Low, and then click OK"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[]
[]
[null,"2. How to use this application"]
[]
[null,"2.1 FBT Questionnaire Sheet (Main Sheet)"]
[]
[null,null,"Step 1: Enter the details below in the Expense Details section."]
[]
[null,null,null,null,"Invoice amount (incl. GST)",null,null,null,"This is the amount that is shown on the invoice"]
[null,null,null,null,"GST",null,null,null,"GST is normally 10% of the total sales amount. \n\nUsually, GST is shown as a separate item on the invoice. \n\nIf GST is not shown as a separate item on the invoice and the transaction is subject to GST, then calculate the GST as follows\n\nGST = Invoice amount x 1/11\n\nAlternatively, if the transaction is not subject to GST, then either leave this field blank or enter 0 (Zero)\n\nCheck with the Accountant, Tax & Insurance if you are unsure if the transaction is subject to GST or not."]
[null,null,null,null,"Invoice Amount (excl. GST)",null,null,null,"This amount is calculated automatically."]
[null,null,null,null,"Number of University Staff",null,null,null,"University staff include permanent, casual, part-time, apprentices and volunteers and deemed employees."]
[null,null,null,null,"Number of University Associates",null,null,null,"An associate is someone who is a closely related to a University staff member such as a spouse, de facto partner, dependents or friends"]
[null,null,null,null,"Number of non-University Staff / non-University Associates",null,null,null,"Non-University Staff / non-University Associates includes all external parties other than the above such as students clients, donors, suppliers, guests, etc. "]
[]
[null,null,"Step 2: In the Flex fields section enter the details of your cost centre, project code, campus and entity."]
[]
[null,null,"Step 3: Select whether or not you wish to skip directly to the result. You can do this by either selecting \"Yes\" or \"No\" from the drop down menu provided."]
[null,null,"Selecting YES\nIf you select Yes, the FBT tool will assume that this expenditure is subject to FBT and will work out the accounting entries based on the information already provided in the above two steps.\n \nSelecting NO\nIf you select No, you will be asked a series of questions to determine whether or not FBT is payable on this expenditure."]
[null,null,"Step 4: If you selected \"Yes\" in step 3, skip this step and go directly to step 5"]
[null,null,"If you selected \"No\" in step 3, provide a response to each of the prompted questions by selecting \"Yes\" or \"No\" from the drop down menu."]
[]
[null,null,"Step 5: Use the account codes provided by the excel tool to code the transaction in Basware or Matman as the case may be."]
[null,null,"Alternatively, if you need to fill out a payment requistion for this transaction, click on the Print Pay Request button located at the top of this page. The payment request needs to be submitted to finance for processing."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[null,"2.2 FBT Report Sheet"]
[]
[null,null,"The FBT Report Sheet provides a summary report of the details provided in the FBT questionnaire sheet (main Sheet). The first page provides details of the expenditure as well as summary of any FBT liability. The second page provides a listing of the FBT questionnaire along with the responses to each of the questions provided by the user."]
[null,null,"Note: Where the question is not relevant to the particular transaction, the response to the question defaults to\n>>>>>\"No Response\""]
[]
[null,null,"Step 1: Enter the tax invoice number or any other file reference number you may have for your internal records"]
[]
[null,null,"Step 2: Enter the supplier name and details in the space provided."]
[]
[null,null,"Step 3: Enter a brief description of the goods and/or service provided (optional)."]
[]
[null,null,"Step 4: Click the Print button to print the FBT report"]
[]
[]
[null,"2.3 Pay Request Sheet"]
[]
[null,null,"The Pay Request Sheet is basically an electronic Payment Requisition form. Use this form if you need to submit a payment request to Finance."]
[]
[null,null,"Step 1: Complete the payee details including bank account details for EFT payment"]
[]
[null,null,"Step 2: Enter a suitable description in the particulars box"]
[]
[null,null,"Step 3: Print the form by clicking the Print button"]
[]
[null,null,"Step 4: Certify the document and obtain the required approval as per the University delegation policy & procedure"]
[]
[null,null,"Step 5: Submit approved payment request along with all supporting documents to Finance for processing"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[]
[null,"3. Frequently asked questions (FAQ's)",null,null,null,null,null,null,"Return to:"]
[]
[]
[null,3.1,"What do I do if I get an error message saying - WARNING: GST is not 10% of the invoice amount ?"]
[]
[null,null,"3.1.1","Check your invoice to make sure you have entered the right GST Amount. Usually, GST is applied at the rate of 10% of your total purchase"]
[]
[null,null,"3.1.2","If the amount you entered in this application matches the amount shown on your invoice, it means that not all items on your invoice are subject to GST. If this is the case, ignore the error message and proceed as normal."]
[]
[null,null,"3.1.3","If the amount you entered in this application does not match the amount shown on your invoice, enter the right GST amount as shown on the invoice. If you still receive the error message, manually calculate the GST amount as below "]
[]
[null,null,null,null,null,"GST =","Total Invoice amount"]
[null,null,null,null,null,null,11]
[]
[]
[]
[null,3.2,"The FBT tool says that there is no FBT on meal and entertainment provided to staff members. Why do I still have an FBT liability?"]
[]
[null,null,"FBT may or may not be payable on food and drinks provided to staff members. However, FBT is always payable on food and drink provided to an associate. This is because any expenditure attributable to an associate is always considered private in nature.\n\nIf you have entered data for \"Number of University Associates\" in the Expense Details section, FBT will be payable on that expense which is attributable to them."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[]
[null,"4. Glossary",null,null,null,null,null,null,"Return to:"]
[]
[]
[null,null,"Associate"]
[null,null,"An associate is a person who is closely related to a University staff member such as spouse, de facto partner, children, friend, other relatives, etc. A University staff member includes all categories of employees such as permanent, casual, part-time, apprentices, etc."]
[null,null,"Non-University Staff / Non-University Associates"]
[null,null,"Non-University Staff / non-University Associates includes all external parties other than the above such as students, clients, donors, suppliers, guests, etc"]
[]
[null,null,"Light meal or refreshments"]
[null,null,"A light meal or refreshments includes morning tea or coffee, biscuits, cakes, sandwiches, finger food, etc"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]

{"sheet":"FBT Guide","index":4,"n_rows":252,"n_cols":18,"rows_kept":252,"cut":false,"hidden":false,"merged":[[209,2,209,9],[209,10,209,11],[209,12,209,13],[208,2,208,13],[206,2,206,9],[206,10,206,11],[206,12,206,13],[207,2,207,9],[207,10,207,11],[207,12,207,13],[198,10,198,11],[198,12,198,13],[199,2,199,9],[199,10,199,11],[199,12,199,13],[204,2,204,9],[204,10,204,11],[204,12,204,13],[205,2,205,13],[202,2,202,9],[202,10,202,11],[202,12,202,13],[203,2,203,9],[203,10,203,11],[203,12,203,13],[212,2,212,9],[148,2,148,13],[161,2,161,13],[167,2,167,13],[171,2,171,13],[186,2,186,13],[191,2,191,9],[193,2,193,9],[194,2,194,9],[210,10,210,11],[210,12,210,13],[211,10,211,11],[212,10,212,11],[211,12,211,13],[212,12,212,13],[190,10,190,11],[190,12,190,13],[196,10,196,11],[201,2,201,9],[201,10,201,11],[201,12,201,13],[200,2,200,13],[197,2,197,13],[198,2,198,9],[196,12,196,13],[191,10,191,11],[191,12,191,13],[187,10,187,11],[187,12,187,13],[188,10,188,11],[188,12,188,13],[189,10,189,11],[189,12,189,13],[193,10,193,11],[193,12,193,13],[194,10,194,11],[194,12,194,13],[195,10,195,11],[195,12,195,13],[184,10,184,11],[184,12,184,13],[185,10,185,11],[185,12,185,13],[181,10,181,11],[181,12,181,13],[182,10,182,11],[182,12,182,13],[183,10,183,11],[183,12,183,13],[178,10,178,11],[178,12,178,13],[179,10,179,11],[179,12,179,13],[180,10,180,11],[180,12,180,13],[175,10,175,11],[175,12,175,13],[176,10,176,11],[176,12,176,13],[177,10,177,11],[177,12,177,13],[172,10,172,11],[172,12,172,13],[173,10,173,11],[173,12,173,13],[174,10,174,11],[174,12,174,13],[169,10,169,11],[169,12,169,13],[170,10,170,11],[170,12,170,13],[166,10,166,11],[166,12,166,13],[168,10,168,11],[168,12,168,13],[163,10,163,11],[163,12,163,13],[164,10,164,11],[164,12,164,13],[165,10,165,11],[165,12,165,13],[160,10,160,11],[160,12,160,13],[162,10,162,11],[162,12,162,13],[157,10,157,11],[157,12,157,13],[158,10,158,11],[158,12,158,13],[159,10,159,11],[159,12,159,13],[210,2,210,9],[211,2,211,9],[146,10,146,11],[146,12,146,13],[147,10,147,11],[147,12,147,13],[149,10,149,11],[187,2,187,9],[188,2,188,9],[189,2,189,9],[190,2,190,9],[196,2,196,9],[195,2,195,9],[192,2,192,13],[180,2,180,9],[181,2,181,9],[182,2,182,9],[183,2,183,9],[184,2,184,9],[185,2,185,9],[174,2,174,9],[175,2,175,9],[176,2,176,9],[177,2,177,9],[178,2,178,9],[179,2,179,9],[168,2,168,9],[169,2,169,9],[170,2,170,9],[172,2,172,9],[173,2,173,9],[162,2,162,9],[163,2,163,9],[164,2,164,9],[165,2,165,9],[166,2,166,9],[151,10,151,11],[98,1,109,17],[114,2,116,17],[147,2,147,9],[149,2,149,9],[150,2,150,9],[149,12,149,13],[150,10,150,11],[157,2,157,9],[153,10,153,11],[153,12,153,13],[154,10,154,11],[154,12,154,13],[150,12,150,13],[118,2,129,17],[112,1,112,17],[131,2,137,17],[138,2,141,17],[146,2,146,9],[151,12,151,13],[152,10,152,11],[152,12,152,13],[217,1,217,17],[42,1,42,17],[144,1,144,17],[145,1,145,17],[5,1,5,17],[14,1,14,17],[158,2,158,9],[159,2,159,9],[160,2,160,9],[155,10,155,11],[44,1,61,17],[62,1,75,17],[78,1,96,17],[151,2,151,9],[152,2,152,9],[155,12,155,13],[156,10,156,11],[156,12,156,13],[6,1,12,17],[15,1,40,17],[154,2,154,9],[155,2,155,9],[156,2,156,9],[153,2,153,9]]}
[]
[]
[null,"1. MEAL ENTERTAINMENT FRINGE BENEFITS GUIDE"]
[]
[]
[null,"1.1. Introduction"]
[null,"Meal entertainment provided to employees of the University and their associates is subject to FBT. The University is exempt from income tax and therefore the category of benefit for FBT purposes is a “tax exempt body entertainment fringe benefit”. \n\nThe general definition of ‘entertainment’ for FBT purposes is taken from the Income Tax Assessment Act (Cth) 1997 (the Income Tax Act) and includes expenditure for the purposes of entertaining by way of food, drink or recreation. It includes accommodation or travel incurred to facilitate such entertainment."]
[]
[]
[]
[]
[]
[]
[]
[null,"1.2. Meaning of Entertainment"]
[null,"Meal entertainment arises when food and/or drink is provided to employees and has “the character of” entertainment. The meal may be substantial, may be part of a social gathering, or may be consumed in a variety of forums. In order to determine if food or drink is entertainment, it is necessary to determine if the circumstances constitute entertainment under the FBT Act or the Income Tax Act. There is no discretion in this matter. The definition of entertainment is clearly stated as – Entertainment means: (a) entertainment by way of food, drink or recreation; or (b) accommodation or travel to do with providing entertainment by way of food,social gathering, or may be consumed in a variety of forums. In order to determine if food or drink is entertainment, it is necessary to determine if the circumstances constitute entertainment under the FBT Act or the Income Tax Act. There is no discretion in this matter. The definition of entertainment is clearly stated as – \nEntertainment means:\n    (a) entertainment by way of food, drink or recreation; or\n    (b) accommodation or travel to do with providing entertainment by way of food, drink or recreation.\n\n    You are taken to provide entertainment even if business discussions or transactions occur.\n  \n    These are some examples of what is entertainment:\n     i. business lunches\n     ii. social functions\n\nThis legislative definition is designed to capture a broad range of scenarios including\nsocial gatherings, business lunches, cocktail parties and dinners.\n\nThe table at the end of this section has been extracted from ATO ruling TR97/17A and\nprovides a guide on the FBT implications for meal entertainment"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[null,"1.3. Examples"]
[]
[null,"Example 1\n\nA provost campus end of year function held on campus is attended by 180 employees and 20 visitors (not associates of employees). The cost of the function including GST is $2,000. \n\nThe cost is apportioned between employees and visitors to determine the taxable value (FBT is only payable on the employee proportion).\n\nThe employee proportion is calculated as follows –\n\n$2,000 * 180/200 = $1,800\n\nThe University’s FBT liability is: Taxable Value * gross-up factor type 1 * FBT rate\n\n$1,800 * 2.0802* 47% = $1,759.85\n\nTherefore the total charge to the provost project for the function will be $3,759.85."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Example 2\n\nThree University employees meet at a local café to discuss business. No alcohol is consumed. The bill total is $90 and is paid by one of the employees with their University corporate credit card.\n\nThis will be deemed to be entertainment in accordance with the definition stated above.\n\nThe University’s FBT liability is:\n\nTaxable Value * gross-up factor type 1 * FBT rate\n\n$90 * 2.0802 * 47% = $87.99 (note that the FBT liability will be charged to the same centre/project as the cost of the meal).\n\nThe total cost charged to the centre/project for the business meeting will be $177.99."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[null,"Example 3\n\nThree University staff and three foreign visitors meet for dinner at a restaurant in the City and the attendees discuss a joint collaboration. The cost of the dinner is $450 and is paid by an employee using a University corporate credit card.\n\nAgain, this will be deemed to be entertainment in accordance with the definition\nstated above.\n\nThe employee proportion is calculated as follows –\n$450 * 3/6 = $225\n\nThe University’s FBT liability is:\n\nTaxable Value * gross-up factor type 1 * FBT rate\n\n$225 * 2.0802 * 47% = $219.98 (note that the FBT liability will be charged to the same centre/project as the cost of the meal).\n\nThe total cost charged to the centre/project for the dinner will be $669.98."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Example 4\n\nIn accordance with the Personal and Discretionary Expenditures Policy, a unit holds a Christmas function for its 40 employees and the maximum limit per head ($20) is applied. The total cost of the function is $800.\n\nThe University’s FBT liability is:\n\nTaxable Value * gross-up factor type 1 * FBT rate\n\n$800 * 2.0802 * 47% = $782.15 (this will be charged to the unit).\n\nThe total cost of the function charged to the unit will be $1,582.15."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[null,"1.4. Exceptions – What is not entertainment"]
[]
[null,"1.4.1.","Morning and afternoon tea and lunches consisting of finger food (such as sandwiches) consumed on campus – light refreshments consumed in   connection with staff meetings, training sessions etc are not entertainment and therefore are excluded from FBT."]
[]
[]
[]
[null,"1.4.2.","Eligible Seminars – food and drink provided at an eligible seminar is not entertainment and is therefore excluded from FBT. An eligible seminar must –\n\n• be a conference, convention, lecture, training session or speech;\n• be more than 4 hours duration (excluding breaks).\n\nHowever\n\n• business discussions in the normal course of business are not eligible unless it is an exempt training seminar (see below);\n• the sole or dominant purpose of the seminar must not be the promotion or advertising for the business\n• the sole or dominant purpose must not be the provision of entertainment."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"1.4.3.","Exempt training seminars – food and drink that is incidental to attendance at an eligible seminar does not attract FBT. To qualify as an exempt training seminar, the seminar must –\n\n• be organised to discuss general policy issues; and/or\n• enable employees to discuss general policy issues relevant to the internal management of the University’s business; and\n• is held at a location that is normally used for such activities."]
[]
[]
[]
[]
[]
[]
[null,"1.4.4.","Approved business travel – Food and drink consumed when an employee is on approved travel will generally not attract FBT (note that documentation required under the relevant Travel Policies must be completed with e.g.: travel diaries, acquittals etc). However, where such food and drink is more than mere sustenance, the character of the meal will be deemed to be entertainment and shall be subject to FBT. For example, a theatre show where the meal is provided, harbour cruises and the like."]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[null,"1.5 Extract from TR97/17A – Income Tax and Fringe Benefits Tax:  Entertainment by way of food and drink"]
[]
[null,null,null,null,null,null,null,null,null,null,"Meal\nEntertainment\nY/N",null,"FBT Liable\nY/N"]
[null,null,"Circumstances In Which Food or Drink Provided"]
[null,null,"(a) Food or drink consumed on the employer’s premises ..."]
[null,null,"(a)(i) ... by employees"]
[null,null,"1) at a social function",null,null,null,null,null,null,null,"Y",null,"Y"]
[null,null,"2) morning & afternoon teas & light lunches",null,null,null,null,null,null,null,"N",null,"N"]
[]
[null,null,"(a)(ii) ... by associates"]
[null,null,"1) at a social function",null,null,null,null,null,null,null,"Y",null,"Y"]
[null,null,"2) morning & afternoon teas & light lunches",null,null,null,null,null,null,null,"N",null,"Y"]
[]
[null,null,"(a)(iii) ... by clients"]
[null,null,"1) at a social function",null,null,null,null,null,null,null,"Y",null,"N"]
[null,null,"2) morning & afternoon teas & light lunches",null,null,null,null,null,null,null,"N",null,"N"]
[]
[null,null,"(b) Food or drink consumed off the employer’s premises ..."]
[null,null,"1) ... at a social function or business lunch"]
[null,null,"by employees",null,null,null,null,null,null,null,"Y",null,"Y"]
[null,null,"by associates",null,null,null,null,null,null,null,"Y",null,"Y"]
[null,null,"by clients",null,null,null,null,null,null,null,"Y",null,"N"]
[]
[null,null,"(c) Alcohol"]
[null,null,"1) employee travelling - wine accompanies evening meal",null,null,null,null,null,null,null,"N",null,"N"]
[null,null,"2) alcohol provided at the conclusion of a CPD seminar with finger foods",null,null,null,null,null,null,null,"N",null,"N"]
[]
[null,null,"(d) Food or drink consumed by employees while travelling"]
[null,null,"1) employee travels and dines alone",null,null,null,null,null,null,null,"N",null,"N"]
[null,null,"2) two or more travelling employees dine together",null,null,null,null,null,null,null,"N",null,"N"]
[null,null,"3) travelling with client and dine together",null,null,null,null,null,null,null,"N",null,"N"]
[null,null,"4) as in 3) except employer pays for all meals"]
[null,null,"employee’s meal",null,null,null,null,null,null,null,"N",null,"N"]
[null,null,"client’s meal",null,null,null,null,null,null,null,"N",null,"N"]
[null,null,"5) dines with client who is travelling separately",null,null,null,null,null,null,null,"N",null,"N"]
[null,null,"6) dines with employee not travelling"]
[null,null,"travelling employee’s meal",null,null,null,null,null,null,null,"N",null,"N"]
[null,null,"non-travelling employee’s meal",null,null,null,null,null,null,null,"Y",null,"Y"]
[null,null,"7) dines with client who is not travelling"]
[null,null,"employee’s meal provided",null,null,null,null,null,null,null,"N",null,"N"]
[null,null,"client’s meal",null,null,null,null,null,null,null,"Y",null,"N"]
[]
[null,null,"(e) Employees dining with other\nemployees of the same employer or with\nemployees of associates of the employer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[null,null,"1) employee entertains another employee and is reimbursed by the employer",null,null,null,null,null,null,null,"Y",null,"Y"]
[null,null,"2) employee entertains an employee of an associated company of the employer and is\nsubsequently reimbursed"]
[null,null,"employer’s employee",null,null,null,null,null,null,null,"Y",null,"Y"]
[null,null,"associate’s employee",null,null,null,null,null,null,null,"Y",null,"Y"]
[]
[null,null,"(f) Meal consumed by employees while attending a seminar"]
[null,null,"1) provided incidental to a seminar that satisfies certain criteria and is not held on the employer’s premises",null,null,null,null,null,null,null,"Y/N",null,"N"]
[null,null,"2) light breakfast provided at a CPD seminar",null,null,null,null,null,null,null,"N",null,"N"]
[null,null,"3) light refreshments incl. moderate amount of alcohol provided immediately after a CPD seminar",null,null,null,null,null,null,null,"N",null,"N"]
[]
[null,null,"(g) Food or drink consumed by employees at promotions"]
[null,null,"1) function not held on employer’s premises and is open to the general public",null,null,null,null,null,null,null,"Y",null,"Y"]
[]
[null,null,"(h) Meals provided under an arrangement"]
[null,null,"1) client does not facilitate or promote an arrangement where its employee is taken out to lunch by another employer"]
[null,null,"client’s employee",null,null,null,null,null,null,null,"N",null,"N"]
[null,null,"employee of other employer",null,null,null,null,null,null,null,"Y",null,"Y"]
[]
[null,null,"(i) Use of corporate credit card"]
[null,null,"1) employees dine together at a restaurant and the meal is paid for with the credit card",null,null,null,null,null,null,null,"Y",null,"Y"]
[]
[null,null,"(j) Meals for accompanying spouses"]
[null,null,"1) with employee travelling on business and employer pays for all meals"]
[null,null,"employee",null,null,null,null,null,null,null,"N",null,"N"]
[null,null,"spouse",null,null,null,null,null,null,null,"Y",null,"Y"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]
[null,"2. FBT Tool Questionnaire flowchart"]
[]
[null,"The FBT tool works out the FBT liability on a particular transaction based on the following flowchart."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Back to Top"]