The Southgate Meal Entertainment Card is provided in conjunction with ANZ Bank, and can be used Australia-wide at any ‘dining’ venue that accepts payment by VISA. Our Meal Entertainment Card provides our salary packaging customers with direct and convenient method of claiming your Meal Entertainment expenses.

	Convenient Access to Salary Packaging Funds
	Your salary packaged Meal Entertainment funds accrue on the Card so you have convenient and direct access to accrued funds to pay your “dining” expenses as and when they arise.
	Widely Accepted Payment Method (VISA)
	The Card can be used at almost any dining (restaurant, bistro, hotel and cafe) venue Australia-wide that accepts payment by VISA.
	No Need to Provide Ongoing Documentation
	There is no need to provide ongoing documentation for all Meal Entertainment expenses (eg. meal receipts) to establish proof of expenses or payments.
	No Account Keeping Fees, Monthly Fees or Transaction Fees on the Card

The Southgate Meal Entertainment Card is provided in accordance with the ATO Class Ruling CR 2009/52.

	Nominate how much to allocate PRE-TAX towards the Meal Entertainment Card each paycycle
	Payroll deducts and transfers the nominated amount from your salary to Southgate
	Funds are available on the card with 24-48 hours of Employer deductions being received by Southgate
	Select “Credit Account” payment option when using your VISA Meal Entertainment Card at a dining venue
	Any unused balance each paycycle accrues on the Card for use towards your dining expenses as they arise
	Any unused balance accrued on the Card at the end of the FBT year are rolled over to the next FBT year

Meal Entertainment and Fringe Benefits Tax (FBT) for Exempt Employees

	Not subject to FBT
	Not a reportable benefit on your Payment Summary
	Does not utilise any of your FBT Exempt Cap
	Therefore no limit, except income level and employer’s salary packaging policy

Meal Entertainment is specifically ‘FBT exempt’ as per the ATO’s legislation. This means you will not incur any Fringe Benefits Tax liability regardless of how much you spend under the Meal Entertainment program. Therefore, Meal Entertainment does not contribute to your FBT Exempt Cap when packaged, so even if you have already utilised your whole Cap on other fringe benefits, you may still achieve significant increased tax savings by packaging Meal Entertainment in addition to your existing packaged fringe benefits.

Meal Entertainment Card and Fringe Benefits Tax (FBT) for Rebatable Employees

	Subject to Fringe Benefits Tax, with FBT Rebatable Concession of 48%
	Not a reportable benefit on your Payment Summary
	Does not utilise any of your FBT Concession Threshold
	Therefore no limit, except income level and employer’s salary packaging policy

Meal Entertainment is subject to your 48% FBT Rebate Concession, but does not contribute towards your FBT Rebate Concession Threshold (ie. does not reduce available Threshold for other fringe benefits to be packaged) so even if you have already utilised your whole Threshold on other fringe benefits, you may still achieve significant increased tax savings by packaging Meal Entertainment in addition to your existing packaged fringe benefits.