Expense |
FBT Applies & 100% Deductible
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50% Deductible
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100% Deductible
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| Meals while travelling on business (excluding meals for business contacts) |
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| Meals at a party or social function while travelling on business |
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| Meals with business contacts while travelling on business |
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| Food and drink at conferences/staff training or business course (over four hours in
duration) |
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| Food and drink at conferences/staff training or business course (under four hours in
duration) |
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| Meal allowances e.g tax free meal allowance for an employee working overtime |
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| Light lunch provided for a lunchtime business meeting of senior staff on premises |
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| Morning and afternoon tea |
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| Incidental entertainment as part of trade displays and promotions open to the
public |
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| Incidental entertainment as part of trade displays and promotions not open to the
public |
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| Off-shore entertainment (in the course of normal business duties) |
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| Off-shore entertainment (outside the course of normal business duties) |
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| Monetary sponsorship (principally for promotion or advertising to the public) |
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| Monetary sponsorship (where entertainment is more readily available to
employees and business contacts than general public) |
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| Samples for advertising or promotion purposes to people not employed or
associated with the business |
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| Charitable entertainment (e.g donating food to a children's
hospital Christmas party) |
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| Providing entertainment for a reviewer (e.g a meal provided for a journalist who
will review it in their newspaper) |
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| Taxable entertainment allowances (e.g a taxable allowance provided to an employee to
entertain clients) |
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| Tax-free entertainment allowance |
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For licensed premises operators:
- Happy Hour
- Two for one meals
- Free drinks
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Restaurant vouchers for employee incentive scheme
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| Paying for staff entry into "Round the Bays" and supplying a BBQ and drinks
afterwards |
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| Staff Christmas parties/lunches |
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| Subsidised drinks for staff at work premises |
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| Bottle of wine given as a gift to staff |
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| Bottle of wine given as a gift to customers |
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| Corporate boxes, marquees or tents and similar exclusive areas at sporting, cultural
or other recreational activities away from business premises |
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| Providing staff with tickets to events outside employment duties e.g tickets to a
rugby game |
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| Entertainment (in the general sense) provided to employees to enjoy outside
employment duties and at their own discretion |
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| Holiday accommodation enjoyed at employee's discretion |
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| Accommodation in a New Zealand holiday home, time-share apartment or similar,
excluding on business, but not at employee's discretion |
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| Accommodation in an overseas holiday home, time-share apartment or similar, excluding
on business, but not at employee's discretion |
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| Pleasure-craft, e.g a corporate yacht |
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Food and drink provided or consumed:
- incidentally in any corporate box, marquee, tent, exclusive area, holiday home/time-share
apartment (not incidental to business activities) or pleasure-craft e.g alcohol provided
in a corporate box
- away from your business premises e.g business lunch at a restaurant
- on the your business premises at a party, reception, celebration, meal or other similar
social function
- at any event or function, on or away from your business premises for the purpose of staff
morale or goodwill e.g Friday night "shout" at the pub
- in an area of your business premises reserved for use at the time by senior staff and not
open to other staff (e.g Executive Dining Room)
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