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, 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
  • Birthday celebrations
  • Golf days
  • Planning conferences
  • Gym memberships
  • Breakfast meetings
  • Farewell functions
  • Reward and recognition functions
  • Memberships to sporting clubs
  • Anniversary dinners
  • Fundraising functions

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: 31 Mar 2009QC 19917