#Live entertainment expense bar free
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).Article Pros and Cons of Offering Live Entertainment in Your Restaurant by Wendy Gillettīringing live entertainment into a restaurant has helped many owners develop a loyal and dedicated clientele. © Australian Taxation Office for the Commonwealth of Australia
#Live entertainment expense bar professional
If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice. Make sure you have the information for the right year before making decisions based on that information. Some of the information on this website applies to a specific financial year. 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. We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations. To determine whether providing food or drink is entertainment, the employer needs to look at a range of factors.
Paul has hired a mini bus to take guests to the venue. In recognition of Gabrielle's loyalty and dedication to the company over the last six years, her employer, Paul, wants to host a late afternoon farewell function at a local hotel.ĭrinks including alcohol and light refreshments such as finger foods will be provided to invited staff, clients and Gabrielle's family members. Gabrielle is currently employed by Twinsprings Pty Ltd and will soon be leaving the company for an overseas position in Canada. Food or drink provided off your business premises, such as at a function room, hotel or restaurant, or consumed with other forms of entertainment is more likely to be entertainment.Įxample: Determining whether food or drink is entertainment.Food or drink provided on your business premises or at the employee's usual workplace is less likely to be entertainment.Where is the food or drink being provided?.This is because the food or drink is generally provided for a work-related purpose rather than for entertainment. Food or drink provided during work time, during overtime or while traveling for work is less likely to be entertainment.When is the food or drink being provided?.The more elaborate a meal, the more likely it is that entertainment arises from eating the meal.What type of food or drink is being provided?.Providing food or drink in a social situation where the purpose of the function is for employees to enjoy themselves is likely to be entertainment.Providing refreshments to enable the employee to complete the working day in comfort is not generally entertainment.Why are you providing the food or drink for employees?.None of these on their own will determine whether providing food and drink is entertainment, but the first two questions are the more important. To determine whether providing food or drink is entertainment, the employer needs to look at the following factors. When food, drink or recreation is entertainment Food or drink
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