因為之前有好多人會成個wedding 當meal entertainment , 變相加重咗其實納稅人嘅負擔
"The changes took effect on 1 April 2016. As noted, the change is particularly relevant for employers that enjoyed concessional FBT treatment for salary packaged meal entertainment benefits. The new $5,000 cap is in addition to the existing exemption caps of $31,177 or $17,667 and rebate cap of $31,177 determined by the employer’s tax status."