The University of Melbourne Fringe Benefits Tax (FBT) Exemption Information

University House is the only facility at the University of Melbourne that satisfies the criteria as an in-house dining facility.

Dining at or organising catering from University House enables the University to provide more elaborate meals, including alcohol as part of business functions without incurring FBT in respect of its employees.
Meals provided to associates who attend business functions at University House will attract FBT.

A business function is where the predominant purpose of the function is work related. A function held around christmas where the agenda includes a 10 minute speech by the manager followed by social activities would not be regarded as a business function.

Parties, receptions and other social functions held at University House, or catered for by University House that are paid for by the University are not covered by the in-house dining facility concession. FBT will be payable on employees and associates.

UOM Finance & Planning Group

Please contact UOM Financial Operations for more information