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2 3 2 1 4 New Zealand Businesses Have Subscribed Search our Article Database » Entertainment Tax | Application Extract: Under the entertainment tax rules certain types of entertainment expenditure is 50% tax-deductible. The original entertainment tax regime was subject to significant criticism by the business community and was amended from 1 April 1995 by narrowing the scope of the non-deductible entertainment. The 50% non-deductible portion effectively represents the private benefit deemed to be derived by the employees. Where that benefit is enjoyed free of restrictions, then the benefit may be subject to FBT instead (rather than entertainment tax rules). Get the full article by becoming a Financial & Business Advisor Member. If you are already a FBA Member login here to view this article Contact us for more info Authors