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Entertainment-related fringe benefits

Work out if FBT applies to food, drink or recreation, and any associated travel or accommodation.

Use these steps to work out the FBT on food, drink and recreation you provide to employees.

Find out if food, drink and recreation you provide to employees is considered entertainment that is subject to FBT.

Entertainment may be exempt from FBT if it is a minor benefit, taxi travel, or food and drink on your premises.

Examples of how FBT applies to businesses for Christmas parties, recreation days, seminars and other events.

Tax-exempt body entertainment fringe benefits, exemptions and common scenarios for not-for-profits and government.

Use the actual value or meal entertainment methods to work out the taxable value of entertainment-related benefits.