PBIs, HPCs, non-profit hospitals and public ambulance services

Meal entertainment provided by public benevolent institutions (PBIs), health promotion charities (HPCs), public hospitals, non-profit hospitals and public ambulance services to employees are specifically excluded from an employee's individual fringe benefits amount and, as such, are not included in the calculation for certain employer's respective capping thresholds. Meal entertainment is also an excluded benefit for reporting purposes. Effectively, where a PBI, HPC, non-profit hospital or public ambulance service provides meal entertainment to its employees, it is exempt from FBT.

Providing meal entertainment means:

  • providing entertainment by way of food or drink
  • providing accommodation or travel connected with such entertainment
  • paying or reimbursing expenses incurred by an employee for the above.
    Last modified: 17 Jul 2012QC 21998