Private ruling: FBT - personal event of directors in conjunction with a marketing event
Published: May 2014

Ruling: Q6: Will the food and drink expenses paid by the Company for the personal event be the provision of a property benefit pursuant to section 41 of the FBTAA? Answer Yes




Subject: FBT - personal event of directors in conjunction with a marketing event: Whether the payment of the personal event expenses of the directors of a company which are reimbursed by the company will be subject to Fringe Benefits Tax under the Fringe Benefits Assessment Act (FBTAA) where the personal event is used by the company for commercial purposes. | Question 1: Will the provision of the apparel to be worn by Director 1 on the personal event will give rise to a residual benefit under section 45 of the FBTAA? | Question 2: Will the reimbursement of the cost of professional beauty services to X on the event day give rise to an external expense payment benefit under paragraph 20(a) of the FBTAA? | Question 3: Will the reimbursement of the cost of professional services to Y on the event day give rise to an external expense payment benefit under paragraph 20(a) of the FBTAA? | Question 4: Will the reimbursement by the Company of the costs of certain other services give rise to an external expense payment benefit under paragraph 20(a) of the FBTAA? | Question 5: Will the reimbursement by the Company of the event venue hire cost give rise to an entertainment facility leasing expense benefit under subsection 136(1) of the FBTAA?