Entertainment Facility Leasing

Entertainment Facility Leasing is the provision of entertainment attributable in the hiring or leasing of:

  • corporate boxes
  • (the exclusive rights to) boats or planes, or
  • other premises or facilities.

This benefit includes caravans, cabins, motels, hotels, bed & breakfasts, cruise, apartments or holiday houses. Additionally, the benefit extends to the hire of a reception centre, private function room or marquee for the provision of entertainment (e.g. for a wedding or birthday party).

Note: Expenses or parts of expenses attributable to providing food or beverages are not entertainment facility leasing expenses.

The entertainment expenses may be provided as a reimbursement.

Entertainment Facility Leasing is a fringe benefit if you are employed by a public benevolent institution (PBI), health promotion charity (HPC), public hospital, non-profit hospital or a public ambulance service.

As a result of Entertainment Facility Leasing being FBT, the benefits is reported on your PAYG Payments Summaries. There is a legislative grossed up limit of $5,000 this equates to a $2,649 cap in real dollar terms you can salary package towards Entertainment Facility Leasing and the expenses are eligible to be claimed over and above the relevant capping thresholds.