FBT On Your Christmas Party - 08.12.16

We believe we can help your business over the Christmas Period!

Got a Question? CALL US on (02) 6652 4433 to find out the answer!

The boss decides to throw a Christmas party for the staff. Can you claim this as a business expense? Does (FBT) Fringe Benefits Tax apply? This depends on who attends and where the party is being held.

What you need to know when having your Christmas Party! 

Work Premises on a Work Day

Less than $300/person
Employees, Associates and Clients costs are
FBT FREE

More than $300/person
Clients and Employee costs are
FBT FREE
Associates costs attract FBT

Off Premises

Less than $300/person
Employees, Associates and Clients costs are
FBT FREE

More than $300/person
Clients costs are
FBT FREE
Employee and Associates costs attract FBT                                   


For more information on FBT for Christmas Parties, visit the ICB website: http://www.icb.org.au/

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