Here in .au its structured so that 99.9% of the time its just the same from a revenue perspective to the government as if they had paid the tax and used after t

Here in .au its structured so that 99.9% of the time its just the same from a revenue perspective to the government as if they had paid the tax and used after tax (income) dollars. So in that case, a sandwich of .25 would be seen as a fringe benefit as its well below the retail price (I think some discounting is allowed, but its only like 10% without attracting FBT).