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Notes Online Home 2017 FBT What's new for FBT in 2017
ATO confirms tax traps with employers providing tickets to sporting events and restaurant vouchers
In this segment of the seminar notes we will discuss the ATO confirming tax traps with employers providing tickets to sporting events and restaurant vouchers. In particular, the following:
- When can a business taxpayer claim a deduction for gifts to clients, suppliers and contractors?
- Can a business taxpayer claim a deduction for gifts to former employees?
- NTAA guide to deductions for gifts provided to clients, suppliers, contractors and former employees