• 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.

      Last modified: 29 Nov 2016QC 19919