• Related products

    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