About this guide

This guide explains the income tax, GST and fringe benefit tax treatment of business entertainment expenses.

Key points

Entertainment may be fully deductible, 50% deductible, or fully deductible but subject to FBT, depending on who receives the benefit and the business purpose. Keep invoices and records supporting the treatment used.

Related forms

• IR3 – Individual tax return
• GST101A – Goods and services tax return

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