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| Entertainment
Expenses |
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| Direct Sellers
frequently are required to entertain for business purposes and
for that reason the DSA recommends you familiarize your company
with those expenses which can be claimed at 100%, those at 50%
and those which incur Fringe
Benefit tax liability.
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| We recommend that
you obtain a copy of the Inland Revenue Fringe
benefit guide (IR 409) Updated versions are always available
from the IRD web site www.ird.govt.nz
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| You may claim entertainment expenses and staff perks eg company cars, at 100% but you will be liable for fringe benefits tax on those claims
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| If you wish to
avoid the fringe benefit tax then you may need to claim such
expenses at a lower rate and/or make other actions as outlined
in our Fringe Benefits Tax document. |
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