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  • Board fringe benefits

    Providing meals to employees is a board fringe benefit if the employee is entitled to have accommodation provided and all of the following apply:

    • at least two meals a day are ordinarily provided under an industrial award or employment arrangement
    • the meal is supplied by the employer (or a related company in a wholly owned group)
    • the meal is prepared and supplied on the employer's (or its related company's) premises or worksite, or a place adjacent to the worksite.

    Such arrangements could include, for example, meals provided:

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

    See also:

    Last modified: 29 Mar 2019QC 43862