This webinar will review the rules that apply to specific entertainment expenses to limit their tax deductibility to only 50%.
The webinar will discuss which business-related entertainment expenses are 50% deductible and which are 100%
deductible. Specifically the webinar will cover:

• What is entertainment
• Exclusion from 50% deductibility
• Entertainment compared to:
  • Dividend
  • FBT
  • Taxable allowance
• Dealing with extra benefits & employee contributions
• The GST Adjustment required

Satisfactory completion of this course will:

• understand the rules and principles better
• identify relevant tax issues with entertainment
• have a greater awareness of tax implications in each of the areas

Total CPD Hours: 1

Suited to:
Employers, Corporate Accountants, and anybody in public practice making decisions about deductibility of entertainment
expenditure in their business and/or client businesses

Presenter:

Mike Hadwin, Director, Symmetry Advisory Ltd

Mike is a regular presenter for TEO Training. You’ll learn from Mike’s 30-plus years of tax experience as a public CA and
facilitator. His clear presentation style enables you to quickly understand and apply practical learning concepts to common
situations you may face in your role. Mike has a number of charities as clients and has assisted some at a national level
with tax issues.