Meal Entertainment – What Can I Claim?
You can claim the cost of dining out with others at eligible venues (e.g. restaurants, cafés, bistros) using pre-tax salary packaging, provided the items claimed relate to main or substantial meals and are consumed on-site. Takeaway, solo meals, snacks, and non-food entertainment are not claimable. You can claim eligible expenses up to a cap of $2,650 each Fringe Benefits Tax (FBT) year. These expenses sit under a separate entertainment cap shared across meal entertainment and venue hire benefits and are not part of your living expenses limit. Valid tax invoices are required for proof-of-purchase purposes.
What you can claim
- Dine-in meals and beverages at restaurants, cafés, bars, hotels, or bistros
- Alcohol consumed at an eligible venue (as long as it’s part of your meal)
- Eat-in fast food (e.g. pizza, burgers, sushi, fish and chips) consumed on-site for enjoyment in a social setting rather than merely for sustenance.
- Meals at social events (e.g. weddings, parties) catered by professionals
- Room service (if the meal is substantial and not snack items) provided at holiday accommodation and not consumed in course of overnight business travel
- Eligible meal costs purchased using vouchers (e.g. Groupon, Scoopon), once redeemed and supported by a valid itemised tax invoice for the meal purchase and proof of payment for the voucher (e.g. bank statement)
- Dinner and a show (you can claim a non-itemised invoice as meal entertainment. If your invoice lists each expense separately, you can only claim the meal component)
- Meals consumed at venues such as corporate boxes or function rooms
- Credit card surcharges attached to eligible meals
What you can't claim
- Takeaway or home-delivered food (e.g. Uber Eats)
- Meals eaten alone (considered sustenance)
- Light or non-substantial meals, such as coffee and cake, sandwich halves, or sausage rolls.
- Meals that are not considered substantial, generally costing less than $10 (or $15, depending on the employer)
- Food court meals
- Meals from workplace cafés, hospital cafeterias, bakeries, or on-site venues
- Coffee, juice, or drinks without a meal
- Alcohol purchased from bottle shops or consumed outside eligible venues
- Grocery or supermarket purchases
- Entertainment costs without food (e.g. movies, theatre, sporting events)
- Memberships (e.g. clubs, sporting associations)
- Accommodation or travel expenses
- Tips, gratuities, service charges, and similar fees (excluding eligible credit card surcharges) or surcharges (e.g. weekend/public holiday fees)
- Catering not consumed as part of a social dining experience
- Taxi or transport costs to venues
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Scenario-Based Examples
Can I claim dinner with friends at a restaurant?
Olivia dines at a restaurant with friends and pays for food and drinks. Olivia can claim this expense because it is a dine-in, social meal at an eligible venue.*
Can I claim a takeaway lunch?
Liam grabs takeaway sushi and eats it at his desk. Liam cannot claim this, as takeaway and solo meals are not eligible.*
Can I claim coffee and cake at a café?
Sophie orders coffee and cake while meeting a friend. Sophie cannot claim this because it is considered a light, non-substantial meal.*
Can I claim Uber Eats delivered dinner?
Noah orders dinner delivered to his home. Noah cannot claim this because delivery meals are excluded.*
Can I claim fast food eaten in-store with friends?
Ava eats burgers and chips at a fast-food restaurant with friends. Ava can claim this, as it was consumed on-site in a social setting.*
Can I claim a meal purchased with a voucher?
Ethan buys a restaurant voucher and later redeems it for dinner. Ethan can claim this once he provides both the voucher purchase receipt and the meal invoice.*
Can I claim movie tickets with dinner?
Mia attends dinner and a movie. Mia can only claim the meal portion; the movie tickets are not eligible.*