FBT and Christmas

With the 2017/18 festive season fast approaching, it is worthwhile having a refresher of the Fringe Benefits Tax (“FBT”) implications associated with celebrations and gifts. The provision of a Christmas party for employees will be subject to FBT (at a rate of 47% on the grossed-up taxable value) unless the Christmas party represents an ‘exempt […]

Tips for staff Christmas Parties

With the silly season rolling around again, the annual warning about what is acceptable and unacceptable is out. Each year companies have these talks and yet each year there is a horror story. We are in the camp that always recommends parties take place offsite and licensed so that someone else is responsible for the […]

Exemptions for Work Christmas Parties

It’s not quite Christmas time yet, but most businesses will be in the process of thinking ahead to the yuletide festivities, if not already into well-advanced planning. One of the perennial questions is if and how fringe benefits tax applies to these activities. There is no separate fringe benefits tax (FBT) category for Christmas parties […]

Welcome to C&D Restructure

The team at C&D would like to welcome you to our website. Whilst the name is new the business remains the same. Lead by Craig Dangar, we continue to offer comprehensive support for our professional partners.