This is a temporary measure that will only apply for the period 1st April 2020 to 31st March 2021.
Under these temporary rules, NSW Health employees can make salary packaging claims for (and/or spend Meal Entertainment Card funds on) costs that relate to takeaway meals (including drive-through), as well as home delivery meals for immediate consumption. It should be noted however that all other standard meal entertainment requirements will still apply - namely:
- The food and drink cannot be consumed on work premises, or during work hours
- The food and drink must be obtained from a restaurant, café, club, bistro, caterer, bar or other recognised provider that would ordinarily serve meals for dine-in consumption (under normal non COVID-19 circumstances)
- The meal must include two or more people (in order to meet the ATO’s requirement that the food and drink have a social or ‘entertainment’ character)
- The food and drink must be ‘substantial’, i.e. it must have a total cost greater than $15
- The total amount claimed during the FBT year by each employee must not exceed $2,650
Please note that the home delivery option will not include frozen meal or pre-prepared meal ingredient delivery services.
If you have any questions about how these temporary changes will apply to your circumstances don’t hesitate to contact our Customer Support team.