Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 9A - Meal entertainment  

Subdivision A - Meal entertainment  

SECTION 37AC  

37AC   MEAL ENTERTAINMENT BENEFITS  

If, at a particular time:

(a) an employer (the provider ) to whom this Division applies provides meal entertainment to another person (the recipient ); and

(b) the meal entertainment is not provided under a salary packaging arrangement;

the provision of the meal entertainment is a meal entertainment benefit provided by the provider to the recipient at that time.