Board fringe benefits

A board fringe benefit may arise if you provide your employee with accommodation and there is an entitlement to at least two meals a day.

For example meals provided:

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

Next steps:

See also:

Last modified: 23 Jan 2015QC 43862