Clements Dunne & Bell Melbourne

Avoid the pitfalls and enjoy the festive season

17 December 2012

With the holidays just around the corner, we hope that you are all getting into the spirit and starting to get ready for a well deserved break.  For those who are working through, we hope that you are rewarded for your efforts.

Whilst this time of year is very hectic, there are a few areas that can result in a new year’s headache if not given proper attention.  

The purpose of this newsletter is to bring these matters to your attention and to provide links to further resources to assist you in safely navigating your way through the holiday period.  

And of course, you can always contact us if you require further clarification or assistance.


Christmas parties are a time to celebrate the year that was and for everyone to let their hair down.

Whilst we should not forget to enjoy ourselves, there are a number of matters to be mindful of both when planning the event and on the day.

Tax Consequences

Hosting Christmas parties and similar events have a number of tax ramifications that can significantly impact on the overall cost of the event.  Most notably, there are issues with the tax deductibility of expenses and the application of Fringe Benefits Tax.

As such, employers should consider the tax consequences associated with festive season events and factor them into the budget.

We refer you to our earlier newsletter for further detail on the tax issues.

Additionally, the ATO have quite a good guide for both for profit and not for profit employers.

HR Issues

We have all heard or read the stories of Christmas parties gone wrong and the ensuing nightmare for the employer and employees involved. 

Employers need to ensure that the event itself goes off without incident.  They need to consider issues like transport and after parties too.
The Fair Work Ombudsman’s website offers some useful tips.


The lead up to the holidays is a very hectic time of year.  Notwithstanding, employers need to take the time to properly understand their obligations to ensure that they remain compliant and avoid conflict with employees.

For example, employers need to ensure that proper procedures are followed regarding public holidays and that employees are paid the correct rates for these days and for working during extended trading hours, etc.

Also, if there is to be a shut down period, it is important to know and observe the respective rights and entitlements of employers and employees.


As new year’s day approaches, minds will turn to new year’s resolutions.  What changes do you want to make in your life in 2013?  Will you finally kick the cigarettes or get your super and retirement plan in order?

We all know the statistics about broken New Year’s resolutions.  Notwithstanding, it is a great time of year to take stock and to institute change for the better.

Whilst we can’t assist you in kicking the cigarettes, we can (& would be pleased to) help you to take greater control of your financial destiny. 


We take this opportunity to wish you a safe and happy festive season. 

Whether you are spending the holidays at home or are getting away, we hope that you get a chance to unwind and have a well earned break.

We will also spare a thought for those dedicated individuals and businesses that continue to operate throughout the holiday period.  Thank you for keeping the economy going!

Lastly, we take this opportunity to remind you that we will be closed from Friday 21 December and will re-open on Monday 7 January as part of the newly merged Nexia Melbourne.

From January, you can find us at Level 12, 31 Queen Street or by phoning 8613 8888.


Talk to us


Daniel Clements
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Paul Clements
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T: + 61 3 8618 2222