‘Meal Entertainment’ refers to your dining out meal expenses, where an entertainment element arises from the enjoyment of sharing a meal between friends and family.

This includes the cost of meals and drinks consumed by you and your family when dining at restaurants, bistros, hotels or cafes or for professionally catered occasions such as weddings and birthdays. Eligible Meal Entertainment includes:

Drinks purchased with meals (including alcohol)
Professional catering meal expenses for special occasions

Expenses that are not eligible Meal Entertainment expenses include.

Grocery/supermarket shopping/household food and drink.
Bottle shop purchases.
Meal items that are sustenance/refreshment only (eg. light snacks, chocolate bars, etc).
Take away/drive-through food.
Beverages alone (eg. coffee, alcohol).
Entertainment items only (eg. movie tickets, theatre tickets).
Theme park/concert entry.
Marquees, equipment, seating, band costs etc associated with professionally catered functions.
Sporting and cultural events.
Travel or accommodation costs for local or overseas holidays for recreational purposes.
Employees of organisations that are FBT Exempt and FBT Rebatable are eligible to salary package Meal Entertainment using our Meal Entertainment Card:

FBT Exempt organisations:

public benevolent institutions (PBI’s)
health promotion charities
public hospitals (whether government controlled or not)
hospitals carried on by non-profit societies or associations
ambulance services

FBT Rebatable organisations:

trade unions and employer associations
non-profit organisations established for the encouragement of music, art, literature or science
non-profit organisations established for the encouragement or promotion of a game, sport or animal races)
non-profit organisations established for community service purposes
non-profit organisations established for the purpose of promoting the development of aviation or tourism, and
non-profit organisations established for the purpose of promoting the development of the agricultural, pastoral, horticultural, viticultural, manufacturing or industrial resources.