FBT on providing movie tickets to an employee

Is there FBT when I provide movie tickets to an employee?

FBT applies as there are no exceptions to this rule. The provision of recreation to employees and/or their associates always attracts FBT.  Recreation includes (but is not limited to):

  • A game of golf (including tickets to a golf day)
  • Theatre or movie tickets
  • A joy flight
  • Harbour cruise
  • Tickets to a sporting event
  • Paying for a game of ten pin bowling
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