Fringe benefits tax - a guide for employers

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Chapter 15 - Tax-exempt body entertainment fringe benefits

Relying on this Guide We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and your obligations. If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take. Some of the information on this Guide applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

Remember, a fringe benefit may be provided by another person on behalf of an employer. It may also be provided to another person on behalf of an employee (for example, a relative).

15.1 What is a tax-exempt body entertainment fringe benefit?

A tax-exempt body entertainment fringe benefit may arise from entertainment expenses incurred by an employer who either:

• is wholly or partially exempt from income tax
• does not derive assessable income from the activities to which the entertainment relates.

If your entity is a charity, you must be endorsed in order to be income tax exempt.

See also:

• Chapter 6 - Not-for-profit organisations and fringe benefits tax

15.2 Are you a tax-exempt body?

Your organisation is a tax-exempt body if your organisation's income is either:

• wholly exempt from income tax - for example, a club that earns income from members only
• partially exempt from income tax - for example, a club that earns income from both members and non-members.

If your entity is a charity, you must be endorsed in order to be income tax exempt.

See also:

• Chapter 6 - Not-for-profit organisations and fringe benefits tax

15.3 Is the benefit entertainment?

To work out whether the benefit provided is entertainment, you need to consider the circumstances in which the benefit was provided. Tax-exempt bodies need to look at the same factors as income tax paying bodies in order to decide if the benefit is entertainment. For information about working out whether a benefit is entertainment, refer to sections 14.1 , 14.2 and 14.3 .

What to do next

If the benefit is	Then refer to
entertainment by way of food or drink	section 15.4
recreational entertainment	section 15.12
not entertainment	section 15.17

15.4 Do you provide food or drink that is entertainment?

If you provide entertainment by way of food or drink, take the following steps and actions:

Step	Action	Section reference
1	Consider whether an exemption applies.	15.5
2	If no exemption applies, decide whether or not the entertainment is a tax-exempt body entertainment fringe benefit.	15.6
	If the benefit is not tax-exempt body entertainment, it may be a property, expense payment or residual fringe benefit.	15.17
3	If the benefit is a tax-exempt body entertainment fringe benefit, decide whether the benefit will be valued under the meal entertainment fringe benefit rules.	15.10
4	Keep the appropriate records.	15.15
5	If required, report an amount on the employee's payment summary or income statement.	15.16

See also:

• section 15.7 for examples of how the valuation rules apply

15.5 Does an exemption apply?

There are only very limited circumstances under which an exemption will apply to entertainment provided by way of food or drink.

PBIs, HPCs, public hospitals, not-for-profit hospitals and public ambulance services

The provision of benefits that constitute the provision of meal entertainment may be exempt from FBT when provided by public benevolent institutions (PBIs), health promotion charities (HPCs), public hospitals, not-for-profit hospitals and public ambulance services.

From 1 April 2016, meal entertainment provided under a salary packaging arrangement by these employers is no longer an excluded fringe benefit and is subject to a separate capping threshold.

See also:

• Chapter 6 - Not-for-profit organisations and fringe benefits tax

Providing meal entertainment means:

• providing entertainment by way of food or drink
• providing accommodation or travel connected with such entertainment
• paying or reimbursing expenses incurred by an employee for the above.

Minor benefits exemption

Depending on the entertainment provided, the benefit may qualify for the minor benefits exemption. As well as the general criteria for deciding whether a minor benefit should be treated as an exempt benefit (refer to section 20.8 ), for tax-exempt bodies, the exemption is available only if either:

• the entertainment provided is incidental to the entertainment provided to outsiders and does not consist of a meal other than light refreshments
• a function is held on your business premises solely as a means of recognising the special achievements of your employee in a matter relating to the employment of your employee.

In these circumstances, only benefits provided to your employee and their associates are exempt from FBT.

This exemption does not apply to employers who elect to value the entertainment as meal entertainment using the 50:50 split method.

Example - light refreshment that is incidental to entertainment provided to outsiders

A tax-exempt body hosts a morning tea at a local cafe for its sponsors at which they provide finger food, tea, coffee and soft drinks. Some employees attend to thank the sponsors on behalf of the tax-exempt body for their assistance throughout a particularly difficult year. It is unusual for the tax-exempt body to host this type of function and the cost per head is $15.

Providing morning tea to employees in these circumstances would meet the requirements of the minor benefits exemption.

Example - function recognising special achievements of employee

A project manager, who is an employee of a tax-exempt body, is awarded 'Project Manager of the Year' by an external organisation. A dinner is held on the tax-exempt body's premises for the presentation of the award. The following people attend the dinner:

• senior management of the tax-exempt body
• the employee receiving the award and their family
• representatives from the external organisation presenting the award.

In these circumstances, the minor benefits exemption applies to the employee receiving the award and their family.

15.6 Is the benefit a tax-exempt body entertainment fringe benefit?

A tax-exempt body entertainment fringe benefit is non-deductible entertainment provided to employees (and their associates) by a tax-exempt body. Only entertainment that is non-deductible for income tax purposes can give rise to this benefit. Where entertainment is deductible , it will not constitute a tax-exempt body entertainment fringe benefit.

For the purpose of identifying a tax-exempt body entertainment fringe benefit, and working out whether the expenditure is deductible for income tax purposes, you are treated as though you are a taxable entity. That is, you should ask yourself, 'If my organisation paid income tax, would the organisation be entitled to an income tax deduction for this expenditure?'

The benefit may arise from entertainment expenses incurred by an employer who is wholly or partially exempt from income tax or who does not derive assessable income from the activities to which entertainment relates.

In general, entertainment expenses are non-deductible for income tax purposes. However, some specific entertainment expenses are deductible - for example, the cost of meals provided to employees in a staff cafeteria, excluding:

• benefits associated with a social function
• the cost of meals at certain business seminars
• meals on business travel overnight.

See also:

• section 14.15 - Income tax deductibility

15.7 Common circumstances in which food or drink is provided

The following are some common circumstances in which food or drink is provided by a tax-exempt body to their employees. The way FBT applies to food or drink provided in these circumstances is explained.

Providing alcohol generally means entertainment has been provided. However, in a narrow category of situations, you can provide alcohol to an employee without providing entertainment. These situations include where some (but not excessive) alcohol is provided to an employee:

• while they are on business travel overnight
• where providing the alcohol is reasonably incidental to an employee's attendance at certain business seminars.

Morning and afternoon teas, and light meals

Providing morning or afternoon tea, or light meals to your employees on your premises is not entertainment (and is therefore not a tax-exempt body entertainment fringe benefit) if you are providing them to help your employees complete the working day in comfort. In this situation, the food and drink you provide is exempt from FBT under the property exemption if you provide it on your premises and the food or drink is not provided under a salary sacrifice arrangement. If you provide the food or drink off your premises, you will need to consider the circumstances under which you provide it.

Providing morning or afternoon tea, or light meals to associates of your employees on your premises, is not entertainment. However, providing food and drink in this circumstance is a property fringe benefit. You will need to look at the rules for valuing property fringe benefits in order to work out the taxable value. The property exemption does not apply where the benefit is provided to an associate.

Morning and afternoon tea includes light refreshments such as tea, coffee, fruit drinks, cakes and biscuits, but does not include alcohol.

Light meals include sandwiches and other finger food, salads and orange juice that are intended to be, and can be, consumed on your premises or worksite. As light meals become more elaborate, they take on more of the characteristics of entertainment. Consider normal business practices to help work out when light meals become entertainment.

Note that the property exemption does not apply to food or drink provided under a salary packaging arrangement.

Example - afternoon tea without alcohol

A tax-exempt body undertakes a research project. When the project is completed, the project participants provide a presentation to senior management. All staff involved in the research project attend the presentation. The presentation is undertaken on the business premises. An afternoon tea break is included in the presentation and afternoon tea consisting of tea, coffee, cakes and biscuits are provided.

The afternoon tea provided to the employees is exempt from FBT.

Example - afternoon tea with alcohol

If the afternoon tea described above also included alcohol, it would be considered to have a social context and will be tax-exempt body entertainment. If the employer elects, it could also be meal entertainment instead.

If you provide alcohol at a morning or afternoon tea, or light lunch, you are providing entertainment to your employees and their associates.

Meals provided to employees at in-house dining facilities

If you provide full hot meals to employees who are not on overnight business travel, you are providing entertainment. However, the expense you incur to provide full hot meals to employees at an in-house dining facility is an allowable income tax deduction to tax-paying bodies. This means it is not tax-exempt body entertainment.

Tax-paying bodies can only claim an income tax deduction if the food and drink is not provided at a party, reception or social function. If you provide full hot meals at an in-house dining facility (not at a party, reception or social function) this will be a property benefit and the property exemption will apply unless the meals are provided under a salary sacrifice arrangement.

What is an in-house dining facility?

A canteen, dining room or similar facility is an in-house dining facility if it meets all of the following requirements:

• located on your premises or, if you are a company on premises of a company related to you
• operated wholly or principally for providing food and drink on working days to your employees or, if you are a company to employees of a company related to you
• not open to the public at any time.

When we say 'principally', we mean the facility is mainly operated for providing food or drink. Whether a facility is operated principally for providing food and drink on working days to employees will ordinarily be determined on a time basis. That is, operated for this purpose more than 50% of the time it is used. However, you will also need to consider the facts, degree or impression of how the facility is used.

Provided the facility meets these three criteria, there is no restriction on where the food and drink is consumed. The food or drink provided in these facilities does not have to be consumed at the facility.

Example - food and drink not consumed at the in-house dining facility

A tax-exempt body provides full hot meals to its employees in an in-house dining facility. Some employees consume the meals at their workstations and the meals are not provided under a salary sacrifice arrangement. Although providing the full hot meals to employees is entertainment, the property exemption will apply in these circumstances.

A canteen, dining room or similar facility can be an in-house dining facility even though it does not provide food and drink for all your employees. For example, a dining room for the sole use of your executive employees qualifies as an in-house dining facility.

What is not an in-house dining facility?

A boardroom or a meeting room with kitchen facilities is not an in-house dining facility because it is neither of the following:

• a canteen, a dining room or a facility similar to a canteen or a dining room
• operated wholly or principally for providing food and drink on working days to employees.

A boardroom or meeting room, whether or not it has associated kitchen facilities, is used or operates mainly as a venue for meetings or conferences. The costs of providing substantial meals in a boardroom or meeting room with associated kitchen facilities are not deductible, regardless of where the meals are consumed.

Example - meals provided in an in-house dining facility - property exemption applies

A tax-exempt body provides hot lunches to employees in an in-house dining facility. The lunch is not provided under a salary sacrifice arrangement and it does amount to meal entertainment. However, it is a property benefit and the property exemption will apply.

Example - meals provided in an in-house dining facility - property exemption does not apply

A tax-exempt body provides hot dinners to employees at its end-of-financial-year dinner. The dinner provided does amount to meal entertainment, but no income tax deduction would be available to tax-paying bodies. Meals provided in this instance are tax-exempt body entertainment fringe benefits and no exemptions apply.

Christmas parties

Christmas parties, whether held on a tax-exempt employer's premises or at another venue, are entertainment and tax-exempt body entertainment fringe benefits.

Example

A tax-exempt body hosts a Christmas party for its employees and their spouses on the employer's premises. This is tax-exempt body entertainment.

If clients attended, there would be no FBT on their portion, provided the tax-exempt body has not elected to use the meal entertainment valuation rules.

Gifts provided to employees at Christmas

Christmas gifts you provide to your employees at Christmas functions need to be considered separately when you work out whether the minor benefits exemption applies.

For example, hampers or presents you provide at a Christmas function are not considered to be entertainment. As these are not treated as tax-exempt body entertainment benefits, you can consider the minor benefits exemption. For example, if you give each of your employees a hamper at a particular Christmas function, each hamper is an exempt minor benefit if they cost less than $300 each and you meet the other conditions of the minor benefits exemption.

Food and drink provided to employees while on overnight business travel

If you provide food or drink, including some alcohol, to your employee while they are on overnight business travel, this is generally not the provision of entertainment. Food or drink provided in these circumstances is therefore not tax-exempt body entertainment, but will be an expense payment or a property fringe benefit. The 'otherwise deductible' rule applies to reduce the taxable value of the expense payment or property fringe benefit to nil.

If excessive alcohol is provided to employees while they are on overnight business travel, the food or drink you provide is considered entertainment. The provision of a meal to employees while they are on business travel overnight is also entertainment if they receive entertainment in conjunction with their meal, such as attending a floor show.

Example - meals provided to employees while on overnight business travel - not entertainment

Two employees of a tax-exempt body dine together while travelling on business overnight and are later reimbursed by their employer.

The reimbursement of the meal expenses does not amount to entertainment and would be income tax deductible to the employer. Therefore, the reimbursement of the meals is not tax-exempt body entertainment; rather, it is an expense payment fringe benefit. The taxable value of the meals is reduced to nil because the meals would have been 'otherwise deductible' to the employees.

Example - meals provided to employees while on overnight business travel - entertainment

Two employees of a tax-exempt body have dinner together while travelling on business overnight. They see a show at the casino in the city where they are staying and the fee to see the show includes dinner. Their employer reimburses them for the cost of the show entry, which includes meals.

This expenditure is entertainment and is tax-exempt body entertainment. The expense payment fringe benefit valuation rules could not apply in this circumstance as this is a tax-exempt body entertainment fringe benefit.

Food and drink provided to employees at work functions

Where your employees are required to attend work functions as part of their employment duties, you will need to consider the circumstances of the situation and what duties are being performed by your employee in order to work out if entertainment has been provided. The fact that an employee is required to attend a function does not, by itself, mean that entertainment has not been provided.

For example, depending on the standard of entertainment provided, the benefit may qualify for the minor benefits exemption. As well as the general criteria for deciding whether a minor benefit should be treated as an exempt benefit, for tax-exempt bodies, the exemption is available only where the provision of the entertainment is incidental to the provision of entertainment to outsiders and does not consist of a meal, other than light refreshments.

15.8 FBT implications of tax-exempt bodies providing food and drink

The following table summarises the FBT implications of tax-exempt bodies providing food and drink through a number of examples.

Circumstance in which food or drink provided	Meal entertainment?	Fringe benefits tax arises?
		For employees	For associates	For clients
At a social function - for example a staff Christmas party (either on or off business premises)	Yes	Yes	Yes	No
In an in-house dining facility - not at a social function	Yes/No*	No	Yes	No
In an in-house dining facility at a social function	Yes	Yes	Yes	No
Morning and afternoon teas, and light lunches (on business premises)	No	No	Yes	No
At a social function or business lunch (either on or off business premises)	Yes	Yes	Yes	No
Employee on business travel overnight and dining by themselves or with an employee, employee of an associate or client who is also on business travel overnight, regardless of who pays	No	No	Yes	No
Employee on overnight business travel dining with an employee not on overnight business travel - employer pays for all meals:
travelling employee's meal	No	No
non-travelling employee's meal	Yes	Yes
Employee on overnight business travel dining with a client who is not on overnight business travel
travelling employee's meal	No	No		No
client's meal	Yes

* Depending on what is provided, the food or drink may or may not amount to meal entertainment. However, if you provide full hot meals at an in-house dining facility (not at a social function), this will be a property benefit and the property exemption will apply (refer to section 15.7 ).

15.9 Taxable value of food and drink that is tax-exempt body entertainment

The taxable value of the food and drink, and the associated accommodation or travel is the amount of the actual expenditure you incur for the benefit of the employee. In calculating the taxable value of a tax-exempt body entertainment fringe benefit, there is no reduction for contributions that may be made by an employee.

If you cannot easily work out the actual expenditure, you can use a 'per head' basis of apportionment.

You may elect to value the food, drink and associated accommodation or travel as 'meal entertainment'. If you make this election, you cannot use the per head basis of apportionment.

Example - per head basis of apportionment

Mary entertains three of her employer's clients at a local restaurant. Her employer is a tax-exempt body who has not elected to treat entertainment as 'meal entertainment'. Mary pays, and is reimbursed, for the full cost of the meals. The benefit provided to Mary is a tax-exempt body entertainment fringe benefit. The taxable value of that benefit is 25% of the amount reimbursed to Mary.

15.10 Meal entertainment fringe benefits

Where tax-exempt body entertainment fringe benefits arise from the provision of meal entertainment, you can choose to classify these fringe benefits as meal entertainment fringe benefits. If you choose to classify a fringe benefit as a meal entertainment fringe benefit, you must classify all fringe benefits arising from the provision of meal entertainment during the FBT year as meal entertainment fringe benefits.

See also:

• section 14.7 - Meal entertainment fringe benefits

15.11 How to calculate the taxable value of a meal entertainment fringe benefit

Tax-exempt bodies calculate the taxable value of a meal entertainment fringe benefit in the same way as income tax paying bodies.

See also:

• section 14.8 - How to calculate the taxable value of a meal entertainment fringe benefit

15.12 Do you provide recreational entertainment?

Recreational entertainment includes amusement, sport and similar leisure time pursuits. Examples include a game of golf, theatre or movie tickets, a joy flight or a harbour cruise.

If you provide recreational entertainment to your employees, take the following steps and actions.

Step	Action	Section reference
1	Consider whether an exemption applies.	15.13
2	If no exemption applies, you need to decide how you're going to value the entertainment.	15.14
3	Keep the appropriate records.	15.15
4	If required, report an amount on the employee's payment summary or income statement.	15.16

15.13 If the benefit is recreational entertainment, does an exemption apply?

There are only limited circumstances in which an exemption applies to recreational entertainment you provide.

PBIs, HPCs, public hospitals, not-for-profit hospitals and public ambulance services

Where you provide benefits that are wholly or partly attributable to entertainment facility leasing expenses, they may be exempt from FBT when provided by PBIs, HPCs, public hospitals, not-for-profit hospitals and public ambulance services.

From 1 April 2016, a benefit that is wholly or partly attributable to entertainment facility leasing expenses provided under a salary packaging arrangement by these employers is no longer an excluded fringe benefit and is subject to a separate capping threshold.

See also:

• Chapter 6 - Not-for-profit organisations and fringe benefits tax

Generally, the transport to and from an entertainment facility will be a separate benefit that will not be part of the entertainment facility leasing expense. The transport in these circumstances would not be a benefit that is partly or wholly attributable to entertainment facility leasing expenses.

However, for example, the reimbursement of the cost incurred by an employee in purchasing an all-inclusive package from a travel agent that includes both the travel and the hire or lease of holiday accommodation is a single tax-exempt body entertainment benefit. The benefit is one whose taxable value is partly attributable to entertainment facility leasing expenses being the lease or hire of the holiday accommodation. As the tax-exempt body entertainment benefit is partly attributable to entertainment facility leasing expenses, the whole of the tax-exempt body entertainment benefit will be exempt from FBT.

The entertainment facility leasing expenses that are exempt from FBT for these purposes can be incurred by you or your employee.

See also:

• section 14.12 - Taxable value of recreational entertainment

Minor benefits exemption

Depending on the entertainment you provide, the benefit may qualify for the minor benefits exemption. As well as the general criteria for deciding whether a minor benefit should be treated as an exempt benefit (refer to section 20.8 ), for tax-exempt bodies, the exemption is available only where either of the following apply:

• the entertainment you provide is incidental to entertainment you provide to outsiders and does not consist of a meal other than light refreshments
• a function is held on your business premises solely as a means of recognising the special achievements of your employee in a matter relating to the employment of your employee.

In these circumstances, only benefits provided to your employee and their associates are exempt from FBT.

This exemption does not apply if you elect to value entertainment facility leasing expenses using the 50:50 split method.

Example - entertainment you provide that is incidental to entertainment you provide to outsiders

A tax-exempt body hosts a fundraising movie premiere. Staff of the tax-exempt body attend to meet and greet ticket holders, usher ticket holders to their seats and to serve light refreshments. This will be an exempt minor benefit as the provision of the recreational entertainment is incidental to the provision of entertainment to people outside of the tax-exempt body.

15.14 Taxable value of recreational entertainment

The taxable value of the recreation component of tax-exempt body entertainment is generally the same as the cost of the activity; for example, the entry fee for a golf day.

Where you provide tax-exempt body entertainment by hiring or leasing entertainment facilities, the taxable value is the cost of the activity, unless you elect to use the 50-50 split method.

You cannot elect to use the 50:50 split method if you provide the benefit under a salary packaging arrangement on or after 1 April 2016.

50:50 split method

You can elect that the total taxable value of tax-exempt body entertainment fringe benefits arising from the use of entertainment facilities you hire or lease is 50% of all entertainment facility leasing expenses.

You must decide to use the 50:50 split method for entertainment facility leasing expenses no later than the day on which you are due to lodge your FBT return with us or, if you do not have to lodge a return, by 21 May.

There is no need to notify us of the method you chose as your business records are sufficient evidence of this.

15.15 Keep appropriate records

You should record information relating to tax-exempt body entertainment so the taxable value of the fringe benefit can be calculated. You should record all of the following:

• the date you provided the entertainment
• details of the recipient of the entertainment - for example, whether they are an employee, associate of the employee or another person
• the cost of the entertainment
• the kind of entertainment provided
• details of where the entertainment is provided.

See also:

• Chapter 4 - Fringe benefits tax record keeping

15.16 Reporting requirements

Generally, entertainment you provide by way of food and drink, and benefits associated with that entertainment such as travel and accommodation (regardless of which category is used to value the benefit) are excluded benefits for reporting purposes and so they are not included in your employees' reportable fringe benefits amount on their payment summary or income statement.

Expenses associated with hiring or leasing entertainment facilities are excluded fringe benefits for reporting purposes and are therefore not reportable.

Other types of recreational entertainment are subject to the reporting requirements. Examples include tickets you provide to musicals and green fees for attendance at golf days.

However, entertainment benefits that are provided under a salary packaging arrangement on or after 1 April 2016 are not excluded benefits for reporting purposes and must be included in the employee's reportable fringe benefits amount on their payment summary or income statement.

See also:

• Chapter 5 - Reportable fringe benefits

15.17 Do you provide a benefit that is neither entertainment nor tax-exempt body entertainment?

Where the benefit you provide is neither entertainment nor tax-exempt body entertainment, you must take the following steps and actions.

Step	Action	Section reference
1	Work out whether it is an expense payment, property or residual benefit.	15.18
2	Work out whether an exemption applies. If no exemption applies, it may be an expense payment, property or residual fringe benefit.	15.19
3	Keep the appropriate records.	Chapter 4
4	If required, report an amount on the employee's payment summary or income statement.	Chapter 5

15.18 Is the benefit an expense payment, property or residual benefit?

Where the benefit you provide is neither entertainment nor tax-exempt body entertainment, it may be an expense payment, property or residual fringe benefit.

Expense payment fringe benefits

You may provide expense payment fringe benefits if an employee incurs expenses and you either:

• reimburse them for the expenses
• pay a third party for the expenses.

Property fringe benefits

A property fringe benefit may arise when you provide an employee with property, either free or at a discount.

Residual fringe benefits

Any fringe benefit not subject to any of the other rules is a residual fringe benefit. These are the fringe benefits that are left over because they are not one of the more specific categories of fringe benefit.

A residual fringe benefit could include the use of property.

See also:

• Chapter 9 - Expense payment fringe benefits
• Chapter 17 - Property fringe benefits
• Chapter 18 - Residual fringe benefits

15.19 If the benefit is neither entertainment nor tax-exempt body entertainment, does an exemption apply?

An exemption may apply in the following circumstances.

Property benefit exemption

Where you provide food or drink that is not meal entertainment , this is a property benefit. Where the benefit is provided to, and consumed by, the employee on your business premises on a working day, it is exempt from FBT. Only the food and drink you provide to your employee is exempt in these circumstances. Food and drink you provide to an associate of your employee in these circumstances is still subject to FBT.

The property exemption does not apply to meals you provide under a salary sacrifice arrangement.

Minor benefits exemption

Depending on the standard of benefit you provide, the benefit may qualify for the minor benefits exemption.

See also:

• section 20.8 - Other exemptions

More information

• Taxation Ruling TR 2007/12 Fringe benefits tax: minor benefits
• Taxation Ruling TR 97/17 Income tax and fringe benefits tax: entertainment by way of food or drink .
• Taxation Ruling IT 2675 Income tax and fringe benefits tax: entertainment - morning and afternoon teas; light meals; and in-house dining facilities
• Taxation Determination TD 94/25 Fringe benefits tax: where an employer provides entertainment to both employees and non-employees, what is an acceptable method of determining the portion applicable to the employees for the purposes of the Fringe Benefits TaxAssessment Act 1986
• Taxation Determination TD 93/195 Income tax: to what extent is a registration fee for a Continuing Professional Development (CPD) seminar deductible if a part of the fee represents the cost of food and drink to be provided as part of the seminar

Latest update

January 2020

Section	Changes and updates
Throughout	Updated to provide consistency between chapters and style in accordance with corporate requirements

Details of previous updates are available through the versions linked to in the table below.

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