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Taxation Determinations

  • TD 94/25 - Fringe benefits tax: where an employer provides entertainment to both employees and non-employees, what is an acceptable method of determining the portion applicable to the employees for the purposes of the Fringe Benefits Tax Assessment Act 1986?
  • TD 93/195 - Income tax: to what extent is a registration fee for a continuing professional development seminar deductible if a part of the fee represents the cost of food and drink to be provided as part of the seminar?

Taxation Rulings

  • TR 2007/12 - Fringe benefits tax: minor benefits.
  • TR 97/17 - Income tax and fringe benefits tax: entertainment by way of food or drink.
  • IT 2675 - Income tax and fringe benefits tax: entertainment - morning and afternoon teas; light meals; and in-house dining facilities.

Legislative references

Division 10 of Part III of the Fringe Benefits Tax Assessment Act 1986

    Last modified: 17 Jul 2012QC 21998