Tax Free Dining Out

CBB Tax Free Dining Out (with the CBB Meal Entertainment card) allows you to take your partner, family or friends out for a meal including all associated beverages, using tax free dollars. You can use it at most bistros, cafes, hotels and restaurants.

It may also be used to pay for the food & beverages for special occasions, such as birthdays, engagements, weddings & anniversaries.

Got a special function coming up? Increase the amount you package for Tax Free Dining Out leading up to the function, and then decrease it afterwards.

The Australian Taxation Office allows for the meal entertainment card to be used in the following circumstances:

• Expenses incurred are in respect to entertainment in a social setting by way of food and beverages (e.g. most bistros, cafes, hotels and restaurants for lunches and dinners; special occasions such as birthdays, engagements, weddings & anniversaries)
• The food & beverage must be purchased and consumed at the same time

The meal entertainment card cannot be used for the following:

• Entertainment in the form of a cabaret, musical, concerts, movies, theatre, sporting events, gambling or other similar forms of entertainment
• Hire of a room for a celebration
• Hire of a DJ, jukebox, band or other ancillary entertainment provided with the food and beverages
• Take-away food

Don't forget this benefit is over and above your regular salary packaging and it is not a reportable fringe benefit. Tax Free Dining Out is subject to your employer agreeing to allow your organisation to participate in this program.