• Quick entertainment checklist – Are you providing entertainment for your employees?

    As an employer, you will, from time to time, provide your employees with food and drink, gifts, and possibly leisure activities. This may happen in a variety of circumstances and in relation to a number of different employees and/or their associates.

    • Christmas parties
    • Business lunches with clients
    • Birthday parties
    • Golf days
    • Product release functions
    • Gym memberships
    • Celebrations for achieving sales targets
    • Farewell functions
    • Reward and recognition functions
    • Memberships to sporting clubs
    • Anniversary dinners

    If you sometimes provide these events for your staff you will need to know whether the events will be classified as entertainment and require you to pay fringe benefits tax (FBT).

      Last modified: 29 Nov 2016QC 19919