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Fringe Benefit Tax (F.B.T.)
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In New Zealand all expenses paid by Companies, Partnerships and Sole Traders are subject to the Fringe Benefit Tax criteria. 
Expenses which relate solely to the running of the business eg power, rent, materials etc are not liable to Fringe benefit tax unless use of them provides a (perk) fringe benefit for an employee/director or deemed employee/dependent contractor
If you give fringe benefits (perks) to your employees, shareholders, or other people associated with your business, you must generally pay fringe benefit tax (FBT) on the value of them. 
The Inland revenue publishes a Guide on Fringe Benefit Tax (IR 409) (492k pdf) which include calculation tables and specific examples. Direct Selling companies should make sure they hold a copy of this Guide on file.  Note the rates change along with any increase/decrease in top tax rates.

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