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Does venue hire (exclusive use) and food/beverage for a Chirstmas Party get treated as seperate benefits for the purposes of the minor benefit exemption? Are these deemed the same entertainment benefit or are they associated benefits and therefore capable of being analysed seperately?
For example, venue hire is $100 per head, while food/beverage is $205 per head. Individually they may be minor benefits however combined they are greater then $300.
The entire XMas party is combined as one "item". Based on your theory you could go to the extent of saying each drink is under $300 so all drinks regardless of aggregate are exempt...
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