• Board fringe benefits

    Attention

    This information forms Chapter 13 of Fringe benefits tax - a guide for employers.

    Remember, a fringe benefit may be provided by another person on behalf of an employer. It may also be provided to another person on behalf of an employee (for example, a relative).

    End of attention

    13.1 What a board fringe benefit is

    Providing a meal to an employee is a board fringe benefit if the employee is entitled to have accommodation provided and all of the following conditions are satisfied:

    • there is an entitlement under an industrial award to be provided with at least two meals a day, or under an employment arrangement at least two meals a day are ordinarily provided
    • the meal is supplied by you (the employer) - if you are a company, the meal may be supplied by a related company in a wholly owned group
    • the meal is cooked or prepared on your (or a related company's) premises or on a worksite or place adjacent to a worksite
    • the meal is supplied on your premises (or the worksite) or on the premises of a related company.

    Some common examples of meals that may be board fringe benefits are:

    • meals provided in a dining facility located on a remote construction site, oil rig or ship
    • meals provided to a live-in housekeeper or to a resident teacher in a boarding school.

    Meals supplied to family members living with an employee who is entitled to meals under the employment agreement or award are also treated as board meals and are valued under these rules.

      Last modified: 24 Dec 2010QC 17827