Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 7   In-house fringe benefits under salary packaging arrangements

Fringe Benefits Tax Assessment Act 1986

1   Subsection 41(2)

Repeal the subsection, substitute:

(2) This section does not apply to food or drink provided to, and consumed by, an employee if the food or drink is provided under a salary packaging arrangement.