Christmas party decision tree

Dianne KennedyUncategorized

This flowchart will help businesses work out the general tax implications of the year-end Christmas party.

Christmas tree flow

Christmas Party: Examples from the ATO

Example 1

A small manufacturing company decides to have a party on its business premises on a working day before Christmas. The company provides food, beer and wine.
The implications for the employer in this situation would be as follows.

Example 1

Example 2

Another company decides to hold its Christmas party function at a restaurant on a working day before Christmas and provides meals, drinks and entertainment.
The implications for the employer in this situation would be as follows.

example 2

This is a complex area of tax law, so please contact us for further guidance.

Disclaimer: All information provided in this newsletter is of a general nature only and is not personal financial or investment advice. Also, changes in legislation may occur frequently. We recommend that our formal advice be obtained before acting on the basis of this information