Entertainment Related Fringe Benefits
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/fringe-benefits-tax/types-of-fringe-benefits/entertainment-related-fringe-benefits
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.