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FBT and entertainment webinar



Fabian: Hello everyone and welcome to this
ATO webinar on FBT and entertainment. My name is Fabian Bernard and I will be facilitating
this session which will take approximately 60 minutes. This webinar session will also
be recorded and slides made available on the Let’s Talk site. The presenters for this
webinar session are Natasha and Amber. Before we commence our session let’s go through
some preliminary matters regarding today’s webinar. You may be participating in this
webinar using various devices, such as a laptop, desktop, tablet or even your smart phone.
If you have any questions simply type them into the chat box and Natasha or Amber will
respond to your questions at the end of the session. I will now hand over to Amber to
commence the presentation. Amber: Good morning. Today we are going to
discuss the following aspects of FBT and entertainment. Firstly, what constitutes the provision of
entertainment? We will talk about correctly classifying fringe benefits relating to entertainment.
We will look at circumstances which are not entertainment. We will move on to steps to
take if you provide food or drink or recreational entertainment. We will look at the why, what, when and where
of food or drink – these questions assist with the correct classification of entertainment.
We will look at possible exemptions from FBT. We will discuss when FBT is payable on entertainment.
We’ll discuss the special category of meal entertainment and the relevant valuation
methods. We will then look at applying these learnings to a Christmas party example. We will alert you to the changes
to salary packaged meal and other entertainment benefits. We will highlight some tips and
traps to be aware of and on the lookout for. And finally we will provide details of where
to find more information. The provision of entertainment means the provision
of either entertainment by way of food, drink or recreation, and accommodation or travel
in connection with the provision of such entertainment. Examples include business lunches and drinks,
cocktail parties and staff social functions. Entertainment can be providing access to sporting
or theatrical events, sightseeing tours or holidays. Associated benefits can be accommodation
and travel when in connection with such activities – for example a weekend at a tourist resort
or a holiday. Entertainment can constitute a number of different
fringe benefit types. Entertainment can be an expense payment fringe benefit – for
example, reimbursement of theatre tickets purchased by an employee. Entertainment can
be a property fringe benefit – for example, providing food or drink to employees, associates
or clients. Entertainment can be a residual fringe benefit – for example, providing
accommodation or transport. Entertainment can be a meal entertainment fringe benefit.
This is a special category of benefit where an employer is required to make an election
to treat all entertainment comprising food and drink as meal entertainment. We will discuss
meal entertainment in more detail later in the presentation as there are some special
valuation methods that need to be considered. Entertainment can be a tax-exempt body entertainment
fringe benefit. Special rules apply to tax-exempt bodies such as sporting clubs and charities.
The ATO website has several publications specific to Not for Profit and tax-exempt entities.
A link will be provided in the slides to the document FBT and entertainment for non-profit
organisations. There are several circumstances which are
not entertainment. The provision of food or drink in the following circumstances does
not confer entertainment on the recipient. Firstly morning or afternoon teas provided
to employees on a working day, either on the employer’s premises or at a worksite of
the employer is not considered to be entertainment. Secondly the provision of light meals (such
as finger food) in the context of providing a working lunch is not considered to be entertainment. The following steps outline what you need
to do if you provide food and drink or recreation to employees or their associates. Firstly,
determine whether the food, drink or recreation is entertainment. Secondly, consider whether
an exemption applies. You then need to decide if you can reduce the FBT payable on the food,
drink or recreation. You must ensure you keep the appropriate records. You then calculate
your FBT liability, and then if required, report an amount on the employee’s payment
summary. Due to time constraints, we won’t be focusing on number 3. Briefly though, this
includes using employee contributions (however not for meal entertainment) and providing
benefits that are income tax deductible. More information on ways to reduce your FBT payable
is located on the ATO website in the document FBT and entertainment for Small Business and
in the Employer’s Guide. I will now hand over to Fabian who will conduct a poll question. Fabian: Thank you Amber. I will launch the
first poll which is titled ‘Are you planning on providing entertainment to your employees
this festive season?’ I will give you about a minute to answer the question. What I’ll
do now is I’ll close down the poll – thank you to those who participated in it – and
I will show you the results. From the results we can see about 69% have selected ‘Yes’
to the question. Thank you for participating. I will now pass over to Amber so she can continue. Amber: So it looks like a large number of
you are planning on providing entertainment this festive season. We hope the information
and examples provided today will assist you in determining the correct FBT treatment for
your Christmas function. The next four slides cover the questions to be asked when deciding
if food or drink amounts to meal entertainment. The classification of expenditure as entertainment
also impacts whether an income tax deduction is available and also GST implications such
as whether input tax credits can be claimed. The questions to be considered are: why the
food or drink is being provided, what type of food or drink is being provided, when the
food or drink is being provided, and where the food or drink is being provided. So the
why, what, when and where. The four questions must be considered in light of the individual
facts and circumstances. The first question – consider why the food
or drink is being provided. Food or drink provided for refreshment does not generally
have the character of entertainment. However, food or drink provided in a social situation
where the purpose of the function is for employees to enjoy themselves does have the character
of entertainment. We’ll next consider what type of food or
drink is being provided. Morning and afternoon teas and light meals are generally not considered
to constitute entertainment. However a three course meal provided to an employee during
a working lunch is more likely to have the characteristics of entertainment. The third question is when the food or drink
is being provided. Food or drink provided during work time, or while an employee is
travelling – is less likely to have the character of entertainment. However all the
facts must be considered on a case by case basis. For example a meal, alcoholic drinks
and a cabaret show would be considered entertainment even if the employee is travelling. A staff
social function held during work time still has the character of entertainment. The final question to consider is where the
food or drink is being provided. Food or drink provided on the employer’s business premises
or at the usual place of work of the employee is less likely to have the character of entertainment.
Food or drink provided in a hotel, café, function room or restaurant is more likely
to have the character of entertainment given the social interaction of the attendees. We’ll now work through an example of whether
food or drink amounts to entertainment. So we have a scenario where an employee will
soon be leaving the company for an overseas position in Canada. In recognition of the
employee’s loyalty and dedication to the company, the employer wants to host a late
afternoon farewell function at a local hotel. Drinks including alcohol and light refreshments
such as finger foods will be provided to invited staff, clients and the employee’s family
members. The employer has hired a mini bus to transport guests to the venue. In determining
the FBT implications of this scenario we need to consider the four questions. Firstly, why
is the food or drink being provided? The food and drink in this scenario is being provided
for a social situation where the purpose of the function is for employees, associates
and clients to enjoy themselves. The second question is what food or drink is being provided?
Light refreshments are often not considered to be entertainment however as alcohol will
be provided in this situation it is considered to have a social context. When is the food
or drink being provided? Although in this instance food or drink will be provided during
working hours it has the character of entertainment as it a social function. And where is the
food or drink being provided? The food or drink is being provided in a private function
room at the local hotel. Food or drink provided in a function room, hotel, restaurant or coffee
shop is more likely to be entertainment. Therefore in conclusion looking at the above factors,
providing the farewell function for the employee as outlined above would be classified as entertainment. The next three slides cover two relevant exemptions
and their application to Christmas parties. The relevant exemptions are the minor benefits
exemption and the property benefits exemption. The minor benefits exemption can be applied
if it is considered unreasonable to treat the benefit as a fringe benefit and the value
of the benefit is less than $300. When determining if it is unreasonable to treat a benefit as
a fringe benefit there are several factors which must all be considered. These factors
are: the frequency or regularity of similar benefits. For example if an employee is provided
with meal entertainment frequently throughout the year it is less likely meal entertainment
provided at a Christmas party would be a minor benefit. You need to look to the value of
this benefit and associated benefits. Associated benefits may include flights and accommodation
associated with meal entertainment or recreational entertainment. You need to consider difficulties
in calculating the value of the benefit. For example in the situation where there are a
lot of people obtaining the benefit and it is difficult to accurately identify who obtained
the benefit. And consider the circumstances of why the benefit was provided. For example
a salary overpayment is an error of an employer or in the case of a public transport strike
an employee is provided with a company car to travel home. These are not reward for service.
These are unusual circumstances where it is likely it is unreasonable to treat the benefit
as a fringe benefit. Lastly the minor benefits exemption does not apply entertainment provided
by income tax-exempt employers and cannot be used if an employer has made a meal entertainment
election. The next exemption we will look at is the
property benefits consisting of food or drink provided to current employees on business
premises on a working day are exempt from FBT. The exemption does not apply to food
or drink provided to associates of employees, it is solely employees. The exemption does
not apply to entertainment provided by an income tax-exempt employer. And the property
benefits exemption does not apply to employers making a meal entertainment election. We will now look at application of exemptions
to Christmas parties. The less than $300 minor benefit threshold is per person. However you
may get different outcomes for employees and associates depending how many other ‘associated
or similar’ benefits have been provided during the year. Gifts given at a Christmas
function are treated as a separate property benefit. The minor benefit exemption may apply
depending on the value of the benefits and considering other relevant factors. If meal,
accommodation and/or taxi travel are provided, they are separate benefits for the purpose
of the $300 test. But the total value must be considered. The greater the total value
of other associated benefits, in this case being the accommodation and the taxi travel,
the less likely it is that the minor benefit will qualify as an exempt benefit. I will now pass back over to Fabian to launch
another poll question. Fabian: Thank you Amber. I will now launch
another poll question which is titled 'Are you aware of the tools that the ATO offers
to help you with FBT?’ What I’ll do now is I’ll close down the second poll. Thank
you for taking the time and voting, and I will share the results. We have about 54%
of people that have said no they are unaware of the tool. So what I’ll do now, I’ll
say thank you for participating in the poll and I will hand over to Natasha for her presentation. Natasha: Ok thanks for running that poll Fabian
that was a really interesting result. Towards the end of today’s webinar we will be directing
you to some resources and tools that are available on our website so hopefully they will be of
use. So when is FBT payable on entertainment? FBT
is payable on entertainment when the entertainment is provided to an employee or employee associate;
and the entertainment is not exempt from FBT. So meal entertainment valuing options. In
valuing meal entertainment you can identify every occasion that entertainment is provided
to an employee or associate and calculate the applicable value; or you can elect to
value meal entertainment using either the 50/50 split method; or the 12 week register
method. So let’s look at the 50/50 split method.
If you are valuing meal entertainment using the 50/50 split method, you need to identify
all meal entertainment, calculate the total value and pay FBT on 50% of that total value.
It is important to note that the property benefit exemption and the minor benefit exemption
do not apply if you use the 50/50 split method. Now let’s look at the 12 week register method.
If you are valuing meal entertainment using the 12 week register method, you will need
to do the following. You need to keep a register of all meal entertainment for a continuous
12 week period. You need to identify the percentage of that expenditure that relates to fringe
benefits (this is called the register percentage). And multiply the total meal entertainment
value for the year by the register percentage. The register period must be representative
of the whole year. It’s important to note that with the 12 week register method, the
minor benefits exemption can be used, but the property benefit exemption does not apply
if you elect to use this method. Register percentage can be used for up to 5 years if
certain conditions are satisfied. So let’s look at a Christmas party example.
Let’s assume that the function is held off business premises and the food and drink cost
is $120 per person. Let’s look at the minor benefits exemption. The cost of the food and
drink is $120 so it is less than $300 and meets this requirement. But we also need to
consider the income tax status of the employer. We also need to consider any meal entertainment
election by employer. For example if the 50/50 split method is elected then the minor benefit
exemption cannot apply. Has any associated travel or accommodation provided? And what
about the frequency and regularity of providing similar benefits? In this instance it is a
Christmas party so it’s a one off for the year, but are similar types of benefits being
provided throughout the year? The provision of gifts at the function is not relevant. I’m going to pass back over to Fabian who
is going to launch our last poll for the webinar. Fabian: Thank you Natasha. Yes I will launch
the third poll. I will just put that up now and I will give you about a minute or so to
finish answering this poll question. I will now close down the poll and I will share the
results. Thank you for participating in this poll, we have 70% who have said they aren’t
aware to changes to salary packaged meal and other entertainment benefits which commenced
on 1 April 2016. What I will do now is I will hand back over to Natasha so she can proceed. Natasha: Thanks for that Fabian. Well hopefully
I will be able to provide you with some information that may be relevant because I am going to
talk about those changes now. I’m also going to provide you with some links to further
information as they are quite detailed. There are some important changes to salary packaged
meal and other entertainment benefits from the 1st April 2016. There are changes that
relate to salary packaged meal entertainment and entertainment facility leasing expenses.
Entertainment facility leasing expenses include things like letting an employee attend a sporting
event at a corporate box, or hiring out a function room for the exclusive use of employees.
For all employers, amounts are reportable on employee payment summaries. If the value
of certain fringe benefits provided to an employee exceeds $2,000 (this is the reporting
exclusion threshold) in an FBT year, you must also report the grossed-up taxable value of
those benefits on that employee’s payment summary for the corresponding income year.
These are reportable fringe benefits. From 1 April 2016, salary packaged meal entertainment
and entertainment facility leasing expenses are reportable and are included in determining
whether the $2,000 threshold is exceeded. The lower gross-up rate is always used for
calculating the grossed-up rate shown on an employee’s payment summary. The amount reported
on the payment summary is not included in an employee’s assessable income and it won’t
affect the amount of standard Medicare levy payable. However, it is included in a number
of income tests relating to certain government benefits and obligations. There are also changes
to the valuation requirements of meal and other entertainment benefits. Benefits must
be valued using the actual method. This means the 50/50 split method cannot be used for
meal and other entertainment benefits that are provided as part of a salary packaging
arrangement. If you’re a Not-for-profit employer there
are some other changes that are relevant. The uncapped concession (exemption or rebate)
have ceased. From 1 April 2016 the concession for relevant entertainment benefits are limited
to the lesser of $5,000 or the value of all relevant entertainment benefits. The single
$5,000 cap for meal entertainment and entertainment facility leasing expenses provided under a
salary sacrifice arrangement is available to each employee of an employer in an FBT
year. So this means if an employee works for more than one employer, they are entitled
to the $5,000 cap for each employer that they work for in an FBT year. If the salary packaged
meal entertainment and entertainment facility leasing expenses you provide to an employee
exceeds the $5,000 cap, the excess over the $5,000 is added together with the other fringe
benefits provided to that employee to see if the $17,667 general exemption cap or the
$31,177 general rebate cap has been exceeded. Now there is a lot of information I have provided
you there, particularly the figures so further information is available on the “FBT changes
to salary packaged meal and other entertainment benefits”. An easy way to locate that information
is in the search box at ato.gov type in QC 48052. And that code will take you straight
to that page. Some tips and traps. So these are things that
employers might get wrong. The correct classification of food or drink. Noting that an election
applies to all meal entertainment incurred during the year. So if you elect to use the
50/50 split method for example, then that applies for the whole FBT year. Record keeping
– you need to maintain sufficient details that allow you to calculate FBT. And if you’re
using the 12 week register method, you need to maintain sufficient details that allow
you to use that method. The minor benefits – if you’re applying this exemption you
need to consider all tests, not just $300 limit. The income tax and GST treatment of
employee contributions and entertainment expenses – you need to be aware when you can claim
a deduction an when you can claim GST credits and when you cannot. And non-meal entertainment,
such as recreational entertainment, if it is subject to FBT is a reportable fringe benefit. So if you’d like further information on
anything that I’ve discussed you can go to our website, you can go to our legal database,
or you can go to the Business section of www.ato.gov.au. This slide contains some useful links to information
that is on our website. So as Fabian said at the beginning of the webinar, the slides
will be available on Let’s Talk after the webinar and you can access these slides and
click on the links to go straight to these pages. So there is the Fringe benefits tax
guide for employers, a page on Fringe benefits tax and Christmas parties, Fringe benefits
tax (FBT) and entertainment for small business, Fringe benefits tax (FBT) and entertainment
for non-profit organisations, and FBT changes to salary packaged meal and other entertainment
benefits as I’ve just discussed. And as I’ve mentioned before, a quick way of finding
those pages is to type in those QC codes and it will take you directly to those pages. So our legal data base contains our rulings
and determinations. This slide takes you to a number of important rulings on fringe benefits
and meal entertainment benefits that you may find useful. TR 97/17 is a detailed ruling
that goes into what is entertainment by way of food or drink. There’s also, TR 2007/12
is a detailed ruling dealing with minor benefits. IT 2675 deals with morning and afternoon teas,
light meals and in house dining facilities. Taxation Determination TD 94/25 deals with
where an employer provides entertainment to both employees and non-employees, what is
an acceptable method of determining the portion applicable to the employees for the purposes
of making an FBT assessment? If you go to our Business section of ATO.gov.au
you’ll find some additional information that you might find of interest. You can find
the business section by clicking on the Business tab when you visit our website. Here you will
find information on privately owned and wealthy groups including recent developments and guidance
on what attracts the ATO’s attention. You will find general information on FBT and can
stay up to date on important tax and superannuation issues with the small business news room.
We have an online consultation platform through Let’s Talk which is a space for you to contribute
your ideas and have your say on tax and super topics. You can also phone us on 13 28 66
between 8am and 6pm Monday to Friday to speak with someone in the ATO. And if you are a
not-for-profit organisation we have a dedicated not-for-profit call centre. This slide shows you how to find the information
I just mentioned. So this shows you where the business tab is on ato.gov.au. You can
click on that and it will take you straight through to the business section. And you can
also see how to find that information on privately owned and wealthy groups, small business newsroom
and the fringe benefits tax page. Ok we’re now going to open the session up
to questions now we’ve got quite a lot of questions so we are going to try to address
some of the common themes that are coming through. So I’ve got a question here about pizza.
If pizza is provided by a business to employees during a team meeting, would that be considered
entertainment? Now as Amber talked about before we need to look at the why, what when and
where to determine whether the benefit is an entertainment benefit. In this instance
we are going to need some more information, but some things that are relevant. What’s
happening at the meeting? What is the purpose of the meeting? Is it a social gathering or
is it a work-orientated meeting? If it has the character of work then it’s likely that
it is not going to be considered entertainment. However if it’s a social affair it’s more
likely to be considered entertainment. We will also look at the time of this meeting.
So is it an eat and go type situation or are people sitting around and socialising with
colleagues over the pizza? If it’s got a social aspect it’s going to be much more
likely to be considered entertainment. We have a few other questions coming through
on food and drink so I will try and address a few of those. So are café purchased coffee,
tea and snacks rather than tea room facilities for employees considered entertainment and
subject to FBT? So as Amber and I have both said throughout this webinar light refreshments
provided for morning and afternoon tea are generally not considered entertainment. But
it’s really going to depend on what food and drink is being provided. If it’s a simple
coffee and snack as a light refreshment then it’s less likely to have the character of
entertainment, however if this is really fancy coffee and elaborate cake it might have the
character of entertainment. It’s also important to note that if the coffee and tea is being
provided on the employer’s premises the property benefits exemption may apply. Another question we’ve got that has come
through: will the provision of client and employee meals for a meeting at an eating
establishment be considered entertainment and subject to FBT? So the common theme we’ve
got here is that the meal is not just being provided to the employee, it’s being provided
to the client as well. Now the general rule is that business lunches, drinks, dinners,
cocktail parties and staff social functions – these will usually be considered entertainment
for employees and associates and non-deductible for clients, because of the social context.
The exception is if the employee is required to travel overnight an evening meal might
not be considered entertainment. However – Amber touched on this earlier in the webinar – if
it’s quite an elaborate meal it still may be considered entertainment. So we really
need to look at the facts of the situation and determine whether it has a social context
to see whether it is entertainment. So the meal entertainment is only going to apply
to the employee, the provision of a meal to a client is not an FBT benefit. However the
provision of the meal to a client is going to be relevant if you are using the 50/50
split method or the 12 week register. I will just touch on some of the questions
we’ve got coming through about recreation before I pass on to Amber. So we’ve had
a question about employee counselling programs – are these considered entertainment for
FBT? So this takes us back to the definition of entertainment in that its food, drink or
recreation, or accommodation or travel in connection with that entertainment. So counselling
programs are not going to be considered recreation, they are definitely not food or drink so they
are not going to be considered entertainment for the purposes of FBT. In a contrary situation, another question
we’ve had come through – are massage, exercise programs, gym classes and memberships
considered entertainment and subject to FBT? These types of benefits they might be considered
recreation so they may be considered entertainment. There’s no explicit category of entertainment
fringe benefit when you are assessing these benefits so you need to think about whether
it’s an expense payment fringe benefit, a property fringe benefit or a residual fringe
benefit. I’m going to pass over to Amber now who
is going to answer a few more of the questions that have been coming through. Amber: Thanks Natasha. We’ve had several
questions come in around Christmas gifts. Firstly, are Christmas gifts given to employees
property fringe benefits? When considering this question we need some further information
regarding what the gift is. If the gift was a cash prize for example, this would not be
a property fringe benefit and subject to FBT. A cash prize would be subject to the Pay as
you go withholding rules. If the gift was in the form of a gift voucher or movie tickets
or some other item of property, the FBT rules would apply and it would be a property fringe
benefit subject to looking at any relevant exemptions, such as the $300 minor benefit
exemption. You’d have to look to the other associated circumstances to make that decision. Another question we had on the Christmas theme:
how do you treat the different components of a Christmas party, for example a band and
a photo booth are provided, and can the 50/50 valuation method be used? The 50/50 valuation
method can only be applied to meal entertainment and facility leasing benefits. Therefore at
a Christmas function, the band and photo booth would be classified as recreational entertainment;
therefore the 50/50 method can’t be used. This is only for meal entertainment. Ok the next theme that we see coming through
in the questions are on the minor benefits exemption. And we’ve received a couple of
questions which I will work through now. Firstly, does the $300 minor benefit exemption apply
per employee or in total? Per person per year for each benefit, per employee or per event,
for all FBT categories or individual categories? Ok, so the $300 minor benefit exemption applies
to each occasion and each benefit. Any example of this would be an employee and his partner
attending an event and the total cost is $320. Potentially here we have two lots of benefits
worth $160 each, which can be exempted as a minor benefit. However, we need to watch
for the other conditions which need to be satisfied. So looking back to slide 14 and
the list of conditions there, you would need to consider the frequency that the benefit
is being provided, any associated benefits and the particular circumstances around when
the benefit is provided. We have been asked if there is a general rule of thumb for how
many times a year benefits can be provided to an employee to be considered too frequent
to satisfy the minor benefits exemption. Now unfortunately I can’t provide a definitive
answer on this one. There is no general rule of thumb. You really need to consider the
facts and circumstances of the case at hand because it will depend on the frequency of
how many times that particular benefit has been provided to that employee or associate
in that year, and the circumstances around the benefit. Another question we’ve received is ‘Is
GST claimable and a deduction available on items that fall within the $300 minor benefit
exemption?’ Now this really depends on what the benefit is. Where its meal entertainment
then it will be non-deductible. Where its non-deductible no GST is claimable because
no FBT has been paid. However there are situations where minor benefits can be deductible
where it doesn’t constitute entertainment, for example gifts or property fringe benefits. Question that’s come in again around gifts
and valuation methods: can an employer use the 50/50 method to value a $100 gift card
given to an employee? A gift card is a property benefit and not an item of entertainment.
Therefore the 50/50 valuation method is not available for property benefits. Another question that’s come in is around
travelling and entertainment. So the scenario was an employee was travelling and provided
with breakfast, lunch and dinner, but not overnight. Is the food and drink entertainment?
So the question we need to consider is the employee travelling. If the employee is travelling
then the food and drink is not entertainment. An extension of this question is if the employee
has dinner with a client. Again this is not entertainment for the employee and the client’s
portion of the meal would be non-deductible. There is a very useful table in Tax Ruling
97/17 – the meal entertainment tax ruling. The table outlines a number of different scenarios
for employees, associates, clients and there’s a column for tax exempt entities. So this
is a very useful reference for considering questions such as this. Ok I will now hand back over to Natasha to
answer a few more of the questions that have come in. Natasha: Ok so we’ve got a few questions
about training events. So is a meal provided at a full day forum or professional training
event considered entertainment? So food and drink provided at a qualifying professional
training event which is incidental to the training event or forum is not considered
entertainment. But the condition is that it needs to be four hours in duration. The training
or forum must be four hours in duration. So we are running a little bit short of time
to answer all your questions so hopefully addressed some common themes that have been
coming though. And there are just a couple of admin questions that I will respond to.
So we’ve been asked whether we have a webinar exclusively for tax exempt bodies. We don’t
have a webinar exclusively for not-for-profits but we do have a short video on not-for-profits
and fringe benefit tax on atoTV. So you can find that on atoTV. There is also specific
information for not-for-profits that can be found by visiting the not-for-profit section
of our website and we have directed you to the FBT Employers Guide and there is a chapter
in there – chapter 6 – which deals specifically with not-for-profit organisations. And I’ve
also included the phone number for the not-for-profit call centre so you can find specific information
for not-for-profits by following those avenues. Now the other question we had is when will
the webinar be available for viewing and when will the slides be available? Now as soon
as we’ve got the webinar ready it will be available for you to view and to re-watch
it in your own time and the slides will be available as soon as we’ve got all the hyperlinks
so that you can find the information. As soon as they are ready we will be loading them
on so you can access that information in your own time. I’m going to pass back over to
Fabian now, thank you. Fabian: Thank you Natasha. Yes sorry we’ve
come to a close for today’s webinar session. I’d like to take this opportunity to thank
Amber and Natasha for their input in today’s session and also before I close down the webinar
you will be prompted with an exit survey. Please fill that in and thank you once again.

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