• 15.15 Keep appropriate records

    You should record information relating to tax-exempt body entertainment so the taxable value of the fringe benefit can be calculated. You should record all of the following:

    • the date you provided the entertainment
    • details of the recipient of the entertainment - for example, whether they are an employee, associate of the employee or another person
    • the cost of the entertainment
    • the kind of entertainment provided
    • details of where the entertainment is provided.

    See also:

      Last modified: 09 Aug 2016QC 17811