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 tranportation or air fares)

 Hire of a Yacht or other vessel

What does not qualify for Entertainment Facility Leasing?

 Plane fares

 Travel/fuel expenses to/from venues

 Expenses attributable to the provision of food or drink

Claims and Substantiation

Provide clear receipts for reimbursement of Entertainment Facility Leasing expenses; complete an on-line claim or manual claim incorporating a signed declaration evidencing the nature and basis of the expenses. ATO ID 2009/45 - Private Ruling Authorisation Number 94940.