Assuming you are not in the FBT net (if you are already filing FBT returns you need to get advice on this). You can spend up to $1200 per annum per employee on fringe benefits without this having FBT charged – use it!!!!!
You are an employee anything other than cash up to $1200 per year
If you have both partners as shareholder employees then that is $2400 per annum. If you have a partnership more