Private ruling: Entertainment
Published: May 2014

Ruling: Q5: If so, does the benefit constitute tax-exempt body entertainment pursuant to section 38 of the FBTAA? Yes for scenarios 1, 3b, 4b, 6 and 7. No for scenarios 2. Not applicable for scenarios 3a, 4a, 5, 8, 9 and 10.




Is the entertainment considered part of an ordinary course of business that you carry on?: Yes, for scenarios 1,2,3,4,5 and 8. | No, for scenarios 6,7, 9 and 10. | Is the event eligible for the exception pursuant to section 32-40 of the ITAA 1997?: Yes for scenarios 2 and 5. | No, for scenarios 1,3,4,6,7,8,9, and 10. | Is the event eligible for the exception pursuant to section 32-45 of the ITAA 1997?: Yes for scenarios 4,5 and 8. | No for scenarios 1,2,3,6,7,9 and 10. | Are the employees who attend the event in receipt of a benefit that is provided in respect of their employment pursuant to the definition of fringe benefit in subsection 136(1) of the FBTAA?: Yes for scenarios 1,2, 3b, 4b,6 and 7. | No for scenarios 3a, 4a, 5, 8, 9 and 10.