Hi,
We allow employees to claim personal expenses up to $750 annually, allowing for multiple purchases. For example, if an employee provides receipts for a gym membership ($250), health cover ($250), and groceries ($250).
I have learned that non-entertainment purchases ($299) made by employees and reimbursed later are fully tax deductible with no FBT payable, can the above $750 example meet this exemption?
Thanks,
Howdy @hellotokinaus,
The exemption you’re referring to applies to non-entertainment benefits provided to employees. This is where the total cost of each benefit is less than $300. These benefits are considered minor benefits and are exempt from Fringe Benefits Tax (FBT) if they meet certain conditions.
In your example, the total annual amount of $750:
if this was split into three separate claims of $250 for the types of expenses (gym membership, health cover, and groceries). The other criteria they would need to meet for eligibility are:
Howdy @hellotokinaus,
The exemption you’re referring to applies to non-entertainment benefits provided to employees. This is where the total cost of each benefit is less than $300. These benefits are considered minor benefits and are exempt from Fringe Benefits Tax (FBT) if they meet certain conditions.
In your example, the total annual amount of $750:
if this was split into three separate claims of $250 for the types of expenses (gym membership, health cover, and groceries). The other criteria they would need to meet for eligibility are:
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