Welcome to our December 2019 edition of the StewartBrown newsletter. We hope to keep you informed of the important tax developments and issues affecting businesses in Australia today. STEWARTBROWN – CHRISTMAS CLOSURE We advise that the StewartBrown offices will be closed during the holiday period as follows: Office closes from 5.30pm Thursday, 19 December 2019 Office reopens on Monday, 6 January 2020 The Partners and staff of StewartBrown take this opportunity to wish all our clients and business associates a very merry Christmas and a joyful New Year. TAX ON CHRISTMAS PARTIES/GIFTS Income tax, FBT and GST are all relevant considerations when these types of events and benefits are provided. We have written articles concerning these matters in previous newsletters so would refer you to them for more information. If you would like a copy please ask your StewartBrown Partner or Manager for one.