• 20.3 Residual exemptions

    Recreational facilities, child care facilities - residual benefits

    Legislative reference: subsection 47(2)External Link of the FBTAA.

    Recreational or childminding facilities are exempt benefits if the facilities are provided on your business premises for the benefit of employees. Where such facilities are provided on business premises of a related company in a wholly owned company group, they are also exempt.

      Last modified: 08 Jan 2014QC 17820