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Limiting fringe benefits tax concessions on salary packaged entertainment benefits

This consultation process has now been completed. Submissions available
Date
-
Consultation Type
Exposure Draft

Key Documents

Exposure draft legislation is being released for consultation on the 2015-16 Budget measure that  limits the fringe benefits tax concessions on salary packaged entertainment benefits.

The measure will introduce a separate single grossed-up cap of $5,000 for salary packaged meal entertainment and entertainment facility leasing expenses (entertainment benefits) for employees of public benevolent institutions, health promotion charities and employees of public and not-for profit-hospitals and public ambulance services. Currently these employees can salary package entertainment benefits with no FBT payable by the employer and without the benefits being reported.

All salary packaged entertainment benefits will also become reportable fringe benefits.

This measure will improve the integrity of the tax system by introducing a limit on the use of these benefits.

The measure applies from 1 April 2016.

Submissions

64 submissions were received for this consultation, including 11 confidential submissions.

Anglicare SA - pdf 880.22 KB
Anonymous - pdf 130.33 KB
Baptist Care SA - pdf 230.85 KB
Barcham, Paul - pdf 95.74 KB
Cameron, Peter - pdf 83.42 KB
Cancer Council WA - pdf 1.4 MB
CanTeen - pdf 798.5 KB
Care Connect - pdf 304.65 KB
Community Employers WA - pdf 400.1 KB
Cumming, Gail - pdf 172.1 KB
Diabetes Australia - pdf 357.35 KB
Diabetes Queensland - pdf 226.97 KB
Evolve Housing - pdf 382.53 KB
Eziway - pdf 555.96 KB
Family Planning NSW - pdf 307.68 KB
Family Planning Victoria - pdf 331.06 KB
Farrow, Scott - pdf 100.29 KB
Governance Institute - pdf 391.81 KB
Haven Home Safe - pdf 373.59 KB
Inclusion Melbourne - pdf 174.71 KB
Movember Foundation - pdf 48.89 KB
Needham, John - pdf 29.96 KB
Queensland Law Society - pdf 171.81 KB
RSPCA - pdf 172.69 KB
Smith, Jenny - pdf 8.92 KB
Smith, Maureen - pdf 307.89 KB
Sturzaker, Caroline - pdf 204.96 KB
The Smith Family - pdf 208.46 KB
The Tax Institute - pdf 74.54 KB
Vision 2020 - pdf 75.93 KB