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  • Tax-exempt body entertainment fringe benefits

    A tax-exempt body entertainment fringe benefit may arise from entertainment expenses incurred by an employer who is wholly or partially exempt from income tax, or who does not derive assessable income from the activities to which the entertainment relates.

    If your entity is a charity, you must be registered with the Australian Charities and Not-for-profits Commission (ACNC) as a charity and endorsed by the ATO as income tax-exempt.

    There are limited circumstances under which a tax-exempt body entertainment benefits are exempt from FBT.

    See also:

    Last modified: 29 Mar 2019QC 43857