What is entertainment?

When we talk about you providing entertainment we mean:

  • providing entertainment by way of food, drink or recreation
  • providing accommodation or travel in connection with such entertainment, or
  • paying or reimbursing expenses incurred in obtaining something covered by the above points.

Some examples of providing entertainment are:

  • business lunches and drinks and staff social functions such as parties
  • tickets to sporting or theatrical events, sightseeing tours or holidays, and
  • accommodation and travel in connection with entertaining clients and/or employees over a weekend at a tourist resort.

What is recreation?
Recreation includes amusement, sport and similar leisure time activities, for example, a game of golf, a gym membership, theatre or movie tickets, a joy flight or a harbour cruise.

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    Last modified: 19 Oct 2007QC 19919