• Record keeping

    You should record information relating to the entertainment provided so that the taxable value of the fringe benefit can be calculated. You should record:

    • the date you provided the entertainment
    • who is the recipient of the entertainment (are they an employee, associate of the employee or another person)
    • the cost of the entertainment
    • the kind of entertainment provided
    • where the entertainment is provided.
      Last modified: 29 Nov 2016QC 19919