A-Z index

FBT for entertainment

Entertainment and fringe benefits
Entertainment includes food, drink, recreation, accommodation or travel.
FBT and entertainment
A fringe benefit may arise when an employer provides entertainment by way of food, drink or recreation to an employee - including associated accommodation or travel provided.
FBT and entertainment for government
A guide for government departments to assist them to understand how FBT and entertainment works.
FBT and entertainment for non-profit organisations
A guide for income tax-exempt non-profit organisations to assist them to understand how FBT and entertainment works
FBT and entertainment for small business
This guide helps small business employers to understand how fringe benefits tax (FBT) and entertainment works and to decide whether or not they may have to pay FBT.