• 15.10 Meal entertainment fringe benefits

    Where tax-exempt body entertainment fringe benefits arise from the provision of meal entertainment, you can choose to classify these fringe benefits as meal entertainment fringe benefits. If you choose to classify a fringe benefit as a meal entertainment fringe benefit, you must classify all fringe benefits arising from the provision of meal entertainment during the FBT year as meal entertainment fringe benefits.

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    15.11 How to calculate the taxable value of a meal entertainment fringe benefit

    Tax-exempt bodies calculate the taxable value of a meal entertainment fringe benefit in the same way as income tax paying bodies.

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      Last modified: 09 Aug 2016QC 17811