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  • Record keeping and reporting

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    Record keeping

    Employers should record the following information on entertainment they provide so the taxable value of the fringe benefit can be calculated:

    • the date you provided the entertainment
    • who is the recipient of the entertainment (are they an employee, associate of the employee or another person)
    • the cost of the entertainment
    • the kind of entertainment provided
    • where the entertainment is provided.

    Reporting on FBT return

    Taxable entertainment-related fringe benefits may be reported on your FBT return as:

    • an expense payment fringe benefit
    • a property fringe benefit
    • a residual fringe benefit, or
    • a tax-exempt body entertainment benefit.

    Reporting on employees' payment summaries or through Single Touch Payroll

    If you provide fringe benefits with a total non-grossed-up taxable value of more than $2,000 to an employee in an FBT year, you must report the grossed-up taxable value of the fringe benefits on the employee's payment summary or through Single Touch Payroll for the corresponding income year (1 July to 30 June).

    Recreation must be reported on your employee's payment summary or through Single Touch Payroll.

    However, the following fringe benefits are excluded from the reporting requirements (but you still may need to pay FBT on them):

    • entertainment by way of food and drink, and associated benefits, such as travel and accommodation
    • hiring or leasing entertainment facilities such as corporate boxes.

    If these benefits are provided under a salary packaging arrangement on or after 1 April 2016, they are not excluded from the reporting requirements.

    Note that exempt benefits are not fringe benefits and are not reportable on your employee's payment summary or through Single Touch Payroll. Benefits that are exempt because an employee works for a non-profit organisation may still be reportable.

    See also:

    Last modified: 29 Mar 2019QC 58441