Hi @Mathew1975,
Whether passes provided to staff attract fringe benefits tax (FBT) depends on the purpose of the attendance and how the pass is used.
FBT is generally relevant where tickets or passes are provided primarily for private entertainment, even if they’re not available for public sale. Where attendance is for genuine work purposes and any enjoyment is incidental, that guidance may not be relevant. Each arrangement needs to be considered based on its individual facts.
FBT considerations may arise where attendance is optional or primarily recreational, passes are used outside work duties, or passes are provided to family or friends.
As the FBT outcome depends on the specific circumstances, you may want to seek advice from a registered tax professional. If you need certainty about how FBT applies to your particular arrangements, you can also consider applying for a private ruling.
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