current employees only attend 

there are no FBT implications as it is an exempt property benefit.

current employees and their associates attend at a cost of $180 per head 

• for employees – there are no FBT implications as it is an exempt property benefit, and the minor benefit exemption could also apply, and

• for associates – there are no FBT implications as the minor benefit exemption applies.

current employees, their associates and some clients attend at a cost of $365 per head 

• for employees – there are no FBT implications as it is an exempt property benefit

• for associates – a taxable fringe benefit will arise as the value is equal to or more than $300, and

• for clients – there is no FBT payable and no income tax deduction.

If… 

Then…

current employees only attend at a cost of $195 per head

there are no FBT implications as the minor benefits exemption applies.

current employees and their associates attend at a cost of $180 per head

there are no implications as the minor benefits exemption applies.

current employees, their associates and clients attend at a cost of $365 per head

• for employees – a taxable fringe benefit will arise

• for associates – a taxable fringe benefit will arise, and

• for clients – there is no FBT payable and the cost of providing the entertainment is not income tax deductible.