There are some rules about what you can and can't include with Entertainment Benefits.

The Australian Taxation Office (ATO) has advised that for the 2020/21 FBT year (1 April 2020-31 March 2021), Meal entertainment can be used to purchase takeaway and home delivered meals, from a restaurant, café or pub, providing the venue previously had a dine-in option. This includes purchases made from these venues through home delivery services such as Menulog, Deliveroo and Uber Eats.

Meal Entertainment

The table below provides an outline of what you can and can't package 

What's included

Not included

  • Dining at a restaurant, café, pub, club, or fast food restaurant
  • Hiring professional caterers to prepare and serve food and drink
  • Attending a ball, gala event or charity dinner
  • Taxi fares to the restaurant or event
  • Takeaway, home delivery or drive through meals
  • Food consumed in-flight
  • Grocery and supermarket bills
  • Alcoholic drinks that are not purchased in conjunction with a meal
  • Pre-purchased restaurant vouchers 
  • Meals purchased by someone other than yourself or your spouse
  • Taxi fares that are not related to the specific meal or event claimed

 

Holiday Accommodation and Venue Hire

The table below provides an outline of what you can and can't package 

What's included

Not included

Holiday accommodation such as

  • a holiday home
  • a room in a hotel, motel, bed and breakfast, holiday resort
  • a serviced or self contained apartment
  • an onsite caravan or cabin or a caravan or mobile home
  • a houseboat
  • a cabin on a cruise ship

Holiday accommodation

  • for non-family members
  • that is not paid for by you or your spouse
  • where you share the cost with someone else
  • if you're not on holiday (ie you cannot be undertaking any paid work during the rental period) 

Venue hire

  • hire of a function room or marquee for an event (wedding, party, etc)
  • other costs that are included in the venue hire (such as tables and chairs)
  • hire of a boat or plane

Venue hire

  • for a function that you attend but have not paid the cost
  • where you share the cost with someone else

Items that you hire that are not included in the same invoice as the venue hire (such as tables and chairs)

Package holiday (all components bundled into a single price by a travel agent, airline or other travel promoter). Includes:

  • airfares, cruises
  • meals and tours
  • travel insurance
  • transfers
  • hire cars

Package holiday 

  • if the cost is not paid for by the employee or spouse, children, siblings or parents
  • where the booking is not made through a registered travel provider
  • without a valid invoice (must show the travel provider details and one amount for all items included in the holiday)