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J – Board

Last updated 15 May 2014

Meals you provide to an employee and to family members living with the employee may be a board fringe benefit if:

  • you provide an employee with accommodation
  • the employee has an entitlement to at least two meals a day.
Start of example

Example: Calculate board fringe benefits

An employer provides board fringe benefits valued at $21,900 to employees during the FBT year.

The employer shows this at item 23 as:


End of example