• Steps to take if you provide food and drink or recreation to your employees

    Step

    Action

    1

    Determine whether the food, drink or recreation is entertainment

    2

    Consider if an exemption applies

    3

    Decide if you can reduce your FBT payable on the food, drink or recreation

    4

    Keep the appropriate records

    5

    Calculate your FBT liability

    6

    If required, report an amount on the employee's payment summary

      Last modified: 29 Nov 2016QC 19919