From 1 April 2016 all salary packaged meal entertainment and entertainment facility leasing expenses (EFLE) benefits: 

  • will be reportable and must be included on an employee’s payment summary;
  • cannot have their taxable value calculated using the elective valuation rules such as 50-50 split and 12 week register methods;
  • are subject to a separate single grossed up cap of $5,000;
  • exceeding the $5,000 grossed-up cap will be counted towards an employee’s existing FBT exemption or rebate cap.