Non-live-in domestic employees
Legislative reference: section 58VExternal Link of the FBTAA.
Food and drink you provide to domestic employees who don't 'live-in' may be exempt benefits – however, the exemption is limited to food and drink consumed by the employee at the place of employment, at or about the time the employee performs the employment-related duties. The employer must be a registered religious institution or a natural person (other than a trustee).
A domestic employee's duties may include child care, gardening, home renovations, repairs or maintenance to the home, house cleaning, nursing care and the preparation of meals.
An example of this exemption is a situation where a babysitter cares for children in their own home and shares lunch with them.