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A client wishes to provide all staff with a professional development allowance up to a certain value. this is writen into the employement contract, with a reimbursement policy to accompany this, outlining that the PD allowance will be paid/reimbursed on provision of invoices ie fully expensed. Does this constitute a non taxable allowance ie no paygw? should it be shown at allowances for STP , or does it constitute a reimbursement - not salary and deductible to the business as an expense and subject to FBT , although exempt under otherwise deductible.
thanks
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