TD 94/25A - Addendum
Fringe benefits tax: where an employer provides entertainment to both employees and non-employees, what is an acceptable method of determining the portion applicable to the employees for the purposes of the Fringe Benefits Tax Assessment Act 1986?
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FOI status:may be released
Omit 'From 1 April 1994,'.
Insert the following:
Note: Apportionment of entertainment expenditure in the manner set out in this Determination would not be available where an employer has elected under section 37AA of the Fringe Benefits Tax Assessment Act 1986 that Division 9A - Meal Entertainment applies for a fringe benefits tax (FBT) year.
Commissioner of Taxation
1 June 2005