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FBT and entertainment for not-for-profit and government organisations

Tax-exempt body entertainment fringe benefits, exemptions and common scenarios for not-for-profits and government.

Last updated 11 January 2023

Tax-exempt body entertainment fringe benefits
Find out about a special category of fringe benefit called a 'tax-exempt body entertainment fringe benefit'.

Entertainment exemptions and reductions for not-for-profit and government organisations
When your organisation may be exempt from FBT on food, drink and recreation, and how to reduce your FBT.

Common entertainment scenarios for income tax exempt bodies
How FBT applies to not-for-profits and government for Christmas parties, staff meals and other entertainment events.

How to work out FBT on entertainment
Use these steps to work out the FBT on food, drink and recreation you provide to employees.

Webinar: FBT on entertainment for not-for-profit and government organisations

Media: FBT on entertainment for not-for-profit and government organisations
https://tv.ato.gov.au/ato-tv/media?v=bd1bdiunfghtpwExternal Link (Duration: 45:13)

Find out about a special category of fringe benefit called a 'tax-exempt body entertainment fringe benefit'.

When your organisation may be exempt from FBT on food, drink and recreation, and how to reduce your FBT.

How FBT applies to not-for-profits and government for Christmas parties, staff meals and other entertainment events.

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