• Tax-exempt body entertainment fringe benefits

    This information forms Chapter 15 of Fringe benefits tax - a guide for employers.

    Remember, a fringe benefit may be provided by another person on behalf of an employer. It may also be provided to another person on behalf of an employee; for example, a relative.

    15.1 What is a tax-exempt body entertainment fringe benefit?

    A tax-exempt body entertainment fringe benefit may arise from entertainment expenses incurred by an employer who either:

    • is wholly or partially exempt from income tax
    • does not derive assessable income from the activities to which the entertainment relates.

    If your entity is a charity, you must be endorsed in order to be income tax-exempt.

    See also:

      Last modified: 09 Aug 2016QC 17811