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Fringe benefits tax - entertainment and travel


Topics covered in this paper include:
- What is entertainment?
- Post 1 April 1994 entertainment
- apportioning entertainment between employees and others
- Arranger provisions
- Exemptions from non-deductible rule - Corporate boxes

Author profile:

Author Photo - Michael Evans CTA
Michael Evans CTA
Michael is a Senior Fellow of the University of Melbourne where he conducts GST principles subject in the university’s Masters level tax courses. Michael works as a sole practitioner providing tax design and legislation advice to Governments both inside and outside of Australia. Michael served more than 20 years as a Partner of KPMG specialising in both direct and indirect taxes, retiring from the partnership in December 2009. Prior to his KPMG career he worked with the ATO for 17 years during which time he was part of the legislative design team for the NZ and Australian GST and the Australian imputation reforms of company tax. Current at 10 February 2016 Click here to expand/collapse more articles by Michael B EVANS.

This was presented at 1996 NSW Annual State Convention.

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Individual sessions

Contractors, employees and PAYE

Author(s):  Bob MILLAR

Materials from this session:

Dividends - bonus shares, rebates and franking accounts

Author(s):  Michael CROKER

Materials from this session:

Estate planning & deceased estates

Author(s):  Kevin J MUNRO

Materials from this session:

Fringe benefits tax - entertainment and travel

Author(s):  Michael B EVANS

Materials from this session:

FBT - current topics/travel & entertainment developments

Author(s):  Geoff MILLER

Materials from this session:

Policy development of goodwill issues

Author(s):  John BROGAN

Materials from this session:

Practical interpretation of the tax law

Author(s):  Robert RICHARDS

Materials from this session:

Recent cases - section 51 & 25

Author(s):  Michael BINETTER

Materials from this session:

Superannuation: current issues

Author(s):  Ross DOHERTY

Materials from this session:

Tax aspects of private companies

Author(s):  Kevin BURGES

Materials from this session:

Tax concessions

Author(s):  Geoff LEHMANN

Materials from this session:

Taxpayers' rights and the courts

Author(s):  Justice D Graham HILL

Materials from this session:

Trust losses

Author(s):  Ross SELLER

Materials from this session:

Topical issues on CGT

Author(s):  Michael GRANT

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