Entertainment Facility Leasing

Overview

Defined as the recreational expenses incurred for the leasing or hiring of accommodation, private function rooms or expenses incurred for the exclusive use of a hotel room whilst travelling on holidays. Entertainment Facility Leasing Expenses is an exempt benefit and can be salary packaged in additition to the normal salary packaging limit ($17,000 or $30,000 grossed up)

What can be packaged?

The costs of hiring a private function room for a family celebration

The accommodation costs for the exclusive use of a hotel room whilst travelling on holidays

A corporate box as a separate and distinct area or room

Other premises for the purpose of the provision of entertainment, including marquees, ATO ID 2009/141

Cruise Ship Costs (not including private transportation to place of departure)

Holiday Resort Package Costs (not including private transportation or air fares)

What does not qualify for Entertainment Facility Leasing?

Plane fares

Travel/fuel expenses to/from venues

ATO ID 2009/45 - Private Ruling Authorisation Number 94940.