Food or drink

Legislative reference: section 54External Link of the FBTAA.

Where employees receive meals that are board fringe benefits, any additional food and drink supplied to them, such as morning and afternoon tea, is exempt. However, it is a condition of the exemption that the food and drink must be provided on your premises or worksite – food and drink supplied at a party, reception or other social function is not exempt.

    Last modified: 08 Jan 2014QC 17820