How to Maximise the $300 FBT Exemption with EOFY Corporate Gifts

As the end of the financial year (EOFY) approaches, businesses across Australia are looking for ways to reward their hard-working teams and show appreciation to loyal clients. However, the days of handing out generic, mass-produced corporate swag are over. In 2026, corporate gifting is all about intention, quality, and sustainability.

If you are planning your EOFY corporate gifts, understanding the Fringe Benefits Tax (FBT) minor benefits exemption is the best way to maximise your budget while delivering an unforgettable unboxing experience.

What is the $300 FBT Exemption for Corporate Gifts?

Under Australian taxation rules, providing gifts to your employees may attract Fringe Benefits Tax. However, the Australian Taxation Office (ATO) provides a "minor benefits exemption."

Generally, a gift provided to an employee is exempt from FBT if it meets the following criteria:

• The cost of the gift is less than $300 (inclusive of GST) per employee.

• The gift is provided on an infrequent or irregular basis.

Disclaimer: We are gifting experts, not tax accountants! Always consult with your financial advisor or check the latest ATO guidelines to ensure your specific gifting strategy qualifies.

Why Ditch the Generic Swag in 2026?

Modern employees and clients value authenticity. A cheap branded pen or a plastic keep-cup often ends up in a desk drawer or worse, in landfill.

At Booxies, we see a massive shift towards gifts that offer a genuine experience. When you choose a curated gift box over generic merchandise, you are telling your team that you value their time, their wellbeing, and their personal growth.

How to Maximise Your Gifting Budget with Booxies

You don't need to spend exactly $299 to make an impact. Here is how Booxies helps you deliver a premium experience well within the FBT exemption limit:

• The Power of Pairing: A great book is a thoughtful gift on its own, but pairing it with locally sourced artisanal treats, like premium Australian tea, coffee, or small-batch chocolate, turns a simple item into an event.

• Eco-Friendly Packaging: Presentation is everything. Our signature Booxies packaging is fully eco-friendly, locally sourced and sustainable, ensuring your company’s gifting aligns with modern environmental values.

• Supporting Local: Every Booxie you send supports not just our Melbourne-based business, but a whole ecosystem of amazing local Australian makers and creators featured inside our boxes.

• Personalised Touches: Utilise our 'Build Your Own' service to tailor boxes to specific team members, or add a customised corporate note to each box for that personalised touch.

Frequently Asked Questions (FAQs)

Does the $300 FBT limit include GST?

Yes, the ATO states that the $300 threshold for the minor benefits exemption is inclusive of Goods and Services Tax (GST).

Are gifts for clients tax deductible in Australia?

Gifts provided to clients are generally not subject to FBT. However, whether they are tax-deductible depends on whether they are classified as "entertainment." A hamper or a curated book box is typically considered a non-entertainment gift, which is generally tax-deductible. (Always confirm with your accountant).

Can Booxies handle bulk corporate orders?

Absolutely. Whether you need 10 boxes for your executive team or 500 for your entire company, our corporate gifting team can curate, pack, and dispatch your gifts seamlessly.

Ready to plan your EOFY gifting? Reach out to our corporate team today at hello@booxies.com or explore our curated range to find the perfect fit for your business.