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  • J – Board

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Meals you provide to an employee and to family members living with the employee may be a board fringe benefit if:

    • you provide an employee with accommodation
    • the employee has an entitlement to at least two meals a day.

    Example: Calculate board fringe benefits

    An employer provides board fringe benefits valued at $21,900 to employees during the FBT year.

    The employer shows this at item 23 as:

    Example of employer entry at item 23

    End of example
    Last modified: 23 Oct 2013QC 27133