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  • Reporting exclusion for entertainment-related benefits

    Which entertainment-related benefits you report in your employee's payroll information depends on whether the benefits were provided through salary packaging.

    If the benefits were provided through a salary packaging arrangement, include them in your reporting for the employee.

    If the benefits were not provided through salary packaging:

    • report only recreation benefits, such as amusement, sport or similar leisure activities
    • don't include or report the following fringe benefits (even if you pay fringe benefits tax on them)
      • meal entertainment (food and drink) and any associated benefits, such as travel and accommodation
      • hiring or leasing entertainment facilities, such as corporate boxes.
    Last modified: 12 Jan 2023QC 71182