FBT Q&A – Are scholarship recipients and vacation workers (interns) considered ‘employees’?


We are advertising for scholarships for students undertaking their first year in specified courses of relevance to the nature of the work we undertake as an organisation.  Together with the scholarship payments, the successful students will also perform vacation work for 12 weeks during the university end-of-year break.  Would this employment trigger an FBT liability?

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Disclaimer: This article is based upon information available as at the time of publishing and may be subject to change.