• 15.17 Do you provide a benefit that is neither entertainment nor tax-exempt body entertainment?

    Where the benefit you provide is neither entertainment nor tax-exempt body entertainment, you must take the following steps and actions.

    Step

    Action

    Section reference

    1

    Work out whether it is an expense payment, property or residual benefit

    15.18

    2

    Work out whether an exemption applies

    If no exemption applies, it may be an expense payment, property or residual fringe benefit

    15.19

    3

    Keep the appropriate records

    Fringe benefits tax record keeping

    4

    If required, report an amount on the employee's payment summary

    Reportable fringe benefits

      Last modified: 09 Aug 2016QC 17811