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Entertainment Expenses: The Rules Explained

26 Nov 2026 12:00PM – 1:15PM AEDT
FBTGSTIncome & deductions

$215.00 +GST

Audience

This training is recommended for all: 

  • Accountants working in public practice
Audience

Learning outcomes

On completion, participants will be able to:

  • Identify when an expense constitutes entertainment for tax purposes
  • Understand the income tax treatment of entertainment expenses
  • Determine when entertainment benefits give rise to FBT obligations
  • Explain how the GST rules apply to entertainment expenditure
  • Recognise common traps and misconceptions associated with entertainment expenses
Learning outcomes

Relevancy

This event will be presented live 26/11/2026

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (financial) advice : 1.25 CPD hours
CPD hours

Entertainment expenses are one of the most misunderstood areas of tax, with the income tax, GST and FBT rules often producing different outcomes for the same transaction. Whether it involves client lunches, corporate hospitality or festive season celebrations, determining the correct tax treatment can be surprisingly complex.  

In this webinar, we examine the rules governing entertainment expenses and explain how the income tax, fringe benefits tax (FBT) and GST provisions interact. We explore the distinction between employee and client entertainment, when entertainment expenses are deductible, when FBT may apply, and how GST credits can be affected by the treatment adopted. 

Using practical examples and common scenarios, we highlight the areas where mistakes are most commonly made and provide guidance on achieving the correct tax outcome while meeting compliance obligations. 

Registration includes:

  • 1.25 live online event with the opportunity to ask questions of the presenter
  • 1.25 accredited CPD hours from Knowledge Shop
  • Access to the recording and materials available to access for 3 months after the event
  • Reference guides, slides and case studies
Tristan-Webb-modified

Presented by

Tristan Webb
Senior Trainer (Tax)
TaxBanter

This webinar is presented by our partners at Knowledge Shop.

Can't attend all sessions live?

It's ok, we provide recordings of all the live sessions so you can catch up later on at a time that suits you. You will have access to the slides and recordings for three months after each event.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.