Ato Fact Sheet Fringe Benefits Tax And Christmas Parties
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Keeps records and pay the appropriate FBT or have the meal entertainment that is applicable to you and your employees paid out as dividends. Accolades & Press Associations Partner Sites Pay Your Bill Online Click here to pay your bill online. If you are unsure about your obligations please contact supportinteractiveaccounting.com.au Remember: GST is only claimable on the tax-deductible portion. Follow Us close . 1300 851 133 PO BOX 762, PICTON NSW 2571 (02) 4677 0106 INFOALLTECHSOLUTIONS.COM.AU .
Christmas party held at external venue, ie at a restaurant: Where food and drink is provided for employees and associates will be subject to FBT and deductible, unless the cost per head is less than $300 which then there will be no FBT, no tax deduction or GST credit to claim. It is easy to understand the position of many small business operators who take a clients and business associate out to lunch or down to the local coffee shop. * Where the benefits are indicated as qualifying for the minor benefits exemption, it is on the basis that the necessary conditions have been satisfied. Share Tweet Comments Post a Comment Name (optional) Email Address (optional) Website (optional) Your comment Enter Word Verification in box below Previous Next Recent Posts BAS Quick GuideXero Roadmap - The Next 90 DaysSuperStream - EmployersEOFY Tax Planning Tips - Important things you need to know2015 Federal Budget - What does it means for you?Introducing Nick Shirley - Graduate AccountantAustralian Tax Office Payment ArrangementsMarch 2015 Tax UpdateWhy cloud software is starting to get interestingXero releases Quotes . movie tickets) but have an enduring benefit (e.g. read more Request a Quote Simply fill out our quote request form and one of our friendly consultants will contact you to discuss your options. The ATO have stipulated that “it is not appropriate to specify the number of times associated benefits that are identical or similar to a minor benefit, or benefits provided in connection with the minor benefit, can be provided while satisfying the 'infrequency and irregularity' criterion. ..
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