Fringe Benefits Tax Assessment Act 1986
View history note
Hide history noteIf:
(a) an employer is carrying on a business of primary production for the purposes of the Income Tax Assessment Act 1997 ; and
(b) the business is carried on at a location in a State or internal Territory that is not in, or adjacent to, an eligible urban area; and
(c) a benefit consisting of a meal that is ready for consumption is provided on a working day to a person; and
(d) the benefit is not, or does not include, the provision of meal entertainment as defined in section 37AD ; and
(e) the benefit is:
(i) a board benefit; or
(ii) a property benefit; or
(iii) an expense payment benefit; or
(iv) a residual benefit; and
(f) the person to whom the benefit is provided is:
(i) an employee of the employer, being an employee who is employed in the business and is primarily so employed at a location referred to in paragraph (b); or
(ii) if the benefit is a board benefit - an associate of an employee referred to in subparagraph (i); and
(g) the benefit is provided in respect of the employment of an employee referred to in subparagraph (f)(i);
the benefit is an exempt benefit.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
