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Dining / Entertainment

Dine-in Meals (Meal Entertainment)

The cost of a dine-in meal for 2 or more persons (referred to as "Meal Entertainment") can be salary packaged. The types of expenses that qualify for 'Meal Entertainment' include:

  • Dine-in meals at restaurants, cafes, pubs, clubs, bistros; and
  • Catered events (weddings, birthdays, engagements, etc).

The following expenses do not qualify:

  • Take-away;
  • Coffee, coffee & cake, sandwiches, snacks etc; and
  • Entertainment - movies, theatre, theme park tickets etc. Only a meal qualifies, not 'entertainment';

Tax Implications ?

Your dining costs can be salary packaged in addition to the salary packaging expense limit. Since 1 April 2017 the maximum value allowed is $2,650 cash value (grossed-up $5,000). The limit also includes any holiday accommodation (Venue Hire) expenditure. Also from 1 April 2016, meal entertainment does get reported on your Payment Summary. This is relevant for Centrelink, HELP and other income tested government benefits.

How do I Salary Package Meal Entertainment?

Advantage Dining Card - the 'paperless' solution

This is an easy (paperless) solution. You do not have to collect any receipts or invoices. Rather, a Visa 'debit' card is 'loaded' each pay by the pre-tax amount you nominate (eg. $50 a fortnight). You then simply use the Card to pay for your dine-in meal. There is no paperwork once the Card is set up.

The money does not have to be spent each fortnight (year). However, funds must be spent by 31st March each year. Any "carry over" balance will reduce your entitlement for the following FBT year. If you leave your employment, the money is returned.

The Card can be used in Australia and overseas at any restaurant, cafe, pub, club, bistro etc. Wherever Visa is accepted.You will need to use your PIN (issued with the Card). Press credit.

To apply for the Advantage Dining Card, please download the Application Form. The card will be delivered to your contact (home) address within 5 business days of processing by Advantage.

Due to a cap being introduced from 1 April 2016, all funds on the meal card should be spent by 31 March each year.

Need Assistance?

If you need help, please contact us.