Loading
LKLand(Newbie)Newbie
17 Oct 2025

Hi there


We hold an annual Christmas party, which I understand is exempt from FBT if the cost per person remains below $300. To ensure compliance, we have selected a venue and managed all associated costs based on the average number of attendees from previous years to stay within the threshold. However, should actual attendance be lower than anticipated, the per-person cost may exceed $300. Although our intention is to provide benefits within the allowable limit, fluctuations in attendance could affect the final calculation. Therefore, may we rely on the budgeted number of attendees for the FBT exemption, or are we required to use the actual attendance figures?


Your clarification will be much appreciated

204 views
1 replies
204 views
1 replies

All replies

NikkiATO(Community Moderator)Community Moderator
21 Oct 2025

Hi @LKLand,

 

The minor benefits exemption applies when the value of the benefit is less than $300 per person. The exemption is based on the actual value of the benefit provided, which would be the actual number of people who attended the event.

 

In this case, you'd need to account for the actual cost per attendee when calculating your FBT liability. If actual attendance is lower than expected and pushes the per-person cost above $300, the Christmas party would become subject to FBT.

Liked by LKLand

Featured articles

When you need to register for GST

15 Apr 2026 · 4 min read time

Answers to your PAYG instalment questions

16 July 2025 · 5 min read time

Top liked users

  1. Taxduck

    (Taxicorn)

    327 likes

  2. PayrollDeanne

    (Taxicorn)

    318 likes

  3. Bruce4Tax

    (Taxicorn)

    192 likes

  4. YellowPotato

    (Taxicorn)

    145 likes

  5. Peter_Clyne

    (Superuser)

    101 likes

Top contributors

  1. PayrollDeanne

    (Taxicorn)

    1328contributions

  2. Taxduck

    (Taxicorn)

    1311contributions

  3. YellowPotato

    (Taxicorn)

    580contributions

  4. Bruce4Tax

    (Taxicorn)

    526contributions

  5. YEP

    (Devotee)

    280contributions

Loading
FBT Minor Exemption - Attendees for Christmas Party | ATO Community