Seminars

5.ENTERTAINMENT-RELATED FRINGE BENEFITS

*What is the provision of entertainment?
*How to identify whether the provision of food or drink is entertainment
*Does an exemption apply?
*How to calculate the taxable value of a meal entertainment fringe benefit
*Common circumstances in which food or drink is provided
*Food or drink provided to employees while on business travel overnight
*Recreational entertainment
*Hiring or leasing entertainment facilities
*Record-keeping requirements
*Distinguishing Meal entertainment from Tax exempt body entertainment
*50:50 Method
*Actual method
*12 week register method
*The special GST treatment of entertainment benefits
*Easy rules to follow for every typical entertainment scenario