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    Taxation Ruling (TR):

    • TR 2007/12 – Fringe benefits tax: minor benefits.
    • TR 97/17 – Income tax and fringe benefits tax: entertainment by way of food or drink.
    • IT 2675 – Income tax and fringe benefits tax: entertainment - morning and afternoon teas; light meals; and in-house dining facilities.

    Taxation Determination:

    • TD 94/25 – Fringe benefits tax: where an employer provides entertainment to both employees and non-employees, what is an acceptable method of determining the portion applicable to the employees for the purposes of the Fringe Benefits Tax Assessment Act 1986?
    • TD 93/195 – Income tax: to what extent is a registration fee for a Continuing Professional Development (CPD) seminar deductible if a part of the fee represents the cost of food and drink to be provided as part of the seminar?
      Last modified: 09 Aug 2016QC 17811