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