The activities set out below are work functions commonly undertaken by Australian Government entities. These activities are not considered to be the provision of tax-exempt body entertainment fringe benefits.
- Morning tea or light lunch, without alcohol, provided on business premises acknowledging a business milestone, at a planning day or at a Minister's or Secretary's/Chief Executive's address.
- Morning tea or light lunch provided on business premises, held for a visiting delegation, attended by a number of employees and where business discussions are held.
- Light lunch, without alcohol, provided on business premises, at a planning day, seminar or training session.
- Light breakfast served prior to a seminar, planning day or training session.
- Light lunch, without alcohol, provided on business premises during a meeting with a third party.
- Light take-away food, without alcohol, ordered in for lunch or dinner while working on a project with a specific deadline.
Seminars are defined in section 32-35 of the ITAA 1997.
End of attention
The provision of alcohol with food and drink will generally mean that the function is considered tax-exempt body entertainment. However, it is important that the facts of each case are analysed, because there are some situations, such as when an employee is travelling, where the provision of a moderate amount of alcohol does not result in the meal being considered tax-exempt body entertainment.