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