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Reporting exclusion for entertainment-related benefits

Check if meal entertainment and associated benefits are excluded from reportable fringe benefits.

Last updated 11 January 2023

Which entertainment-related benefits you report in your employee's payroll information depends on whether the benefits were provided through salary packaging.

If the benefits were provided through a salary packaging arrangement, include them in your reporting for the employee.

If the benefits were not provided through salary packaging:

  • report only recreation benefits, such as amusement, sport or similar leisure activities
  • don't include or report the following fringe benefits (even if you pay fringe benefits tax on them)
    • meal entertainment (food and drink) and any associated benefits, such as travel and accommodation
    • hiring or leasing entertainment facilities, such as corporate boxes.