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Whether payment of entrance or membership fee of a club or health club or similar facility would be expenditure incurred on use of such facilities?

April 26, 2017club entrance expenditure facility fee Health incurred membership payment similar

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Whether payment of entrance or membership fee of a club or health club or similar facility would be expenditure incurred on use of such facilities?

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Entrance or membership fee of a club or health club or similar facility is a fixed levy allowing for use of some basic club facilities (like the lounge facilities). Therefore, such payments are also expenditure incurred on use of club or health or similar facilities and accordingly liable to FBT.