15.19 If the benefit is neither entertainment nor tax-exempt body entertainment, does an exemption apply?
An exemption may apply in the following circumstances.
Property benefit exemption
Where you provide food or drink that is not meal entertainment, this is a property benefit. Where the benefit is provided to, and consumed by, the employee on your business premises on a working day, it is exempt from FBT. Only the food and drink you provide to your employee is exempt in these circumstances. Food and drink you provide to an associate of your employee in these circumstances is still subject to FBT.
The property exemption does not apply to meals you provide under a salary sacrifice arrangement. .
Further, a tax-exempt body entertainment fringe benefit is a specific type of benefit. If a benefit is a tax-exempt body entertainment fringe benefit, it is not a property fringe benefit.
Minor benefits exemption
Depending on the standard of benefit you provide, the benefit may qualify for the minor benefits exemption.