• 15.16 Reporting requirements

    Generally, entertainment you provide by way of food and drink, and benefits associated with that entertainment such as travel and accommodation (regardless of which category is used to value the benefit) are excluded benefits for reporting purposes and so they are not included in your employees' reportable fringe benefits amount on their payment summary.

    Expenses associated with hiring or leasing entertainment facilities are excluded fringe benefits for reporting purposes and are therefore not reportable. Other types of recreational entertainment are subject to the reporting requirements. Examples include tickets you provide to musicals and green fees for attendance at golf days.

    However, entertainment benefits that are provided under a salary packaging arrangement on or after 1 April 2016 are not excluded benefits for reporting purposes and must be included in the employee's reportable fringe benefits amount on their payment summary.

    See also:

      Last modified: 09 Aug 2016QC 17811