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Through generous donations from local businesses, organizations, and individuals the Box is stocked with school supplies such as pencils, pens, notebooks, crayons, scissors, reading books, backpacks, and much more.Every Metro teacher can make two shopping trips per school year and leaves each time with more than 0 in supplies.It is further noted that where a benefit provided to an employee is an exempt benefit it is not a fringe benefit. Such exempt benefits are therefore not fringe benefits and would not fall within the exception referred to above.Benefits provided to employees of certain charitable organisations, such as public benevolent institutions, public hospitals, public ambulance entities, etc. Therefore where an exempt entity incurs entertainment expenditures which are exempt under s.Where this is the case, the amount of meal entertainment expenditure that is subject to FBT is based on the method chosen.If the 50/50 method is chosen, then 50% of the meal entertainment expenditure is subject to FBT and accordingly this 50% will be income tax deductible.White Lodge Nursery Holiday Dates for Sept 2017-Sept 2018 The laughter, giggles and smiles that you’ll see at our nursery is the best example of the kind of day your child would experience.

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We have also been evaluated as Outstanding by Ofsted.

Therefore any entertainment expenditure, whether relating to employees or others such as customers and clients, would be non-deductible.

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