Taxation Determination

TD 94/25A - Addendum

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 Tax Assessment Act 1986?

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FOI status:

may be released

Addendum

This addendum amends Taxation Determination TD 94/25 to clarify under which circumstances it is acceptable to apportion entertainment provided to employees and non-employees jointly.

TD 94/25 is amended as follows:

1. Paragraph 1

Omit 'From 1 April 1994,'.

2. After Paragraph 2

Insert the following:

Note: Apportionment of entertainment expenditure in the manner set out in this Determination would not be available where an employer has elected under section 37AA of the Fringe Benefits Tax Assessment Act 1986 that Division 9A - Meal Entertainment applies for a fringe benefits tax (FBT) year.

Commissioner of Taxation
1 June 2005

References

ATO references:
NO 2003/11684

Related Rulings/Determinations:

TD 94/25