• J – Board

    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:

     

    End of example
    Last modified: 27 Mar 2015QC 44652