Key facts for Australia
Christmas is the main business gifting occasion and coincides with the start of the summer holidays.
How companies in Australia give year-end gifts
Australian businesses give year-end gifts in late November and the first half of December, before many offices close for the summer break that often lasts into mid-January. Christmas parties are standard, and staff gifts are usually modest, practical or food-based. Many employers keep individual staff gifts under the minor-benefit threshold to avoid fringe benefits tax. Client gifts are typically hampers, wine, chocolates or branded items, delivered to the office with a short card in English. Corporate communication tends to be informal and friendly, but large firms and government agencies have clear gift registers and caps. Because Christmas falls in summer, chocolate and other heat-sensitive food can melt in transit or in mailrooms, so delivery timing and packaging matter more than in Europe. Strict biosecurity rules apply to all imported food and plant-based materials.
Gift occasions in Australia
Christmas
Main occasion for staff and client gifts; many businesses close between Christmas and New Year.
Lunar New Year
Relevant for clients and teams with Chinese, Vietnamese or Korean heritage.
Diwali
Relevant for some recipients.
Good practice
- Deliver before mid-December; many offices close until mid-January.
- Keep staff gifts below the minor-benefit threshold if avoiding FBT is a goal.
- Choose heat-tolerant items or fast transit for chocolate.
- Declare all food items clearly for biosecurity.
Avoid
- Avoid untreated wood, straw or plant-based packaging, which can be held at biosecurity.
- Do not send gifts to public servants without checking agency gift policies.
Design and wording
Christmas wording is common and accepted; 'Season's Greetings' suits diverse teams.
Gift policies
Foreign bribery is a criminal offense under the Commonwealth Criminal Code, and public officials follow gift-register rules.
Tax rules on business gifts
| Clients and partners | Non-entertainment gifts to clients (for example hampers or branded items) are generally deductible, while entertainment-type gifts such as tickets are generally not; secondary source, verify with the ATO. |
|---|---|
| Employees | Non-entertainment gifts under A$300 (including GST) can qualify as exempt minor benefits for FBT purposes, subject to the infrequency and irregularity test; gifts above that may attract FBT. |
General information, not tax advice. Check with your accountant. Sources: [1] [2]
Delivery to Australia
Imports clear Australian customs and biosecurity; GST applies to imported goods. Commercially packaged chocolate and tea are generally accepted but must be declared and may be inspected. December is summer here, so chocolate needs fast transit and should not sit in hot depots; tea, plush, baubles and empty calendars travel more safely.
Planning dates for Australia
| Order personalized stock advent calendars by | 6 Nov 2026 |
|---|---|
| Order Christmas hampers by | 13 Nov 2026 |
| Fully custom calendars for 2027 — order between | 01.2027 – 08.2027 |
Indicative planning dates; exact dates are confirmed in your proposal.
Recommended formats for Australia
Tea & coffee calendars
A tea or coffee advent calendar with your logo is a measured, practical gift for clients and colleagues who prefer to avoid sweets.
Beauty calendars
A beauty advent calendar is a premium December gift.
Plush & merch calendars
A merchandise advent calendar distributes your branded items across 24 doors: socks, pins, stickers, small plush and treats, each carrying your logo.
Empty calendar boxes
For companies that already have the filling: custom printed advent calendar boxes in bulk, designed around your products and delivered flat or…
Christmas hampers
Corporate Christmas hampers with your logo on the box, ribbon or card, composed to your budget band and delivered to one office or to individual home…
Baubles with logo
Most promotional items are discarded within weeks.
Frequently asked questions
Are Christmas gifts to employees subject to FBT in Australia?
Non-entertainment gifts under A$300 can be exempt minor benefits, subject to ATO conditions. This is not tax advice.
Can we send chocolate to Australia?
Commercially packaged chocolate is generally allowed but must be declared for biosecurity, and summer heat makes fast transit important.
When do Australian offices close for Christmas?
Many close between 24 Dec and early or mid-January, so gifts should arrive by mid-December.