Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 9A
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Meal entertainment
Subdivision A
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Meal entertainment
SECTION 37AD
37AD
MEANING OF
PROVISION OF MEAL ENTERTAINMENT
A reference to the provision of meal entertainment is a reference to the provision of:
(a) entertainment by way of food or drink; or
(b) accommodation or travel in connection with, or for the purpose of facilitating, entertainment to which paragraph (a) applies; or
(c) the payment or reimbursement of expenses incurred in providing something covered by paragraph (a) or (b);
(d) business discussions or business transactions occur; or
(e) in connection with the working of overtime or otherwise in connection with the performance of the duties of any office or employment; or
(f) for the purposes of promotion or advertising; or
(g) at or in connection with a seminar.
View history note
Hide history noteA reference to the provision of meal entertainment is a reference to the provision of:
(a) entertainment by way of food or drink; or
(b) accommodation or travel in connection with, or for the purpose of facilitating, entertainment to which paragraph (a) applies; or
(c) the payment or reimbursement of expenses incurred in providing something covered by paragraph (a) or (b);
whether or not:
(d) business discussions or business transactions occur; or
(e) in connection with the working of overtime or otherwise in connection with the performance of the duties of any office or employment; or
(f) for the purposes of promotion or advertising; or
(g) at or in connection with a seminar.
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