• Provision of recreation entertainment

    While it is not as common for Australian Government entities to provide recreation entertainment compared to the provision of food and drink entertainment, it is important for any such recreation entertainment to be identified and reported for FBT purposes.

    Examples of such expenditure include:

    • the attendance by employees at golf days
    • recreation components of seminars, such as a winery tour
    • leasing of a corporate box or other leisure facilities.
      Last modified: 17 Jul 2012QC 21998