After a busy year, the Christmas season is finally upon us again. For many workplaces, this means it’s time for Christmas parties and gifts to staff and associates. But beware, there may be hidden tax implications to these events. The provision of food, drink and gifts to employees and their associates may attract Fringe Benefits Tax (FBT), as it could be classified as an entertainment benefit, unless a specific exemption applies. An example of an exemption is the minor benef