Tax Laws Amendment (2012 Measures No. 4) Act 2012 (142 of 2012)
Schedule 1 Reform of living away from home allowance and benefit rules
Part 2 Other amendments
Fringe Benefits Tax Assessment Act 1986
21 Subsection 136(1) (at the end of subparagraph (b)(i) of the definition of living-away-from-home food fringe benefit )
Add "and".