13.4 Meals that are not board fringe benefits
The following meals are not board fringe benefits:
- meals provided at a party, reception or other social function
- meals provided in a dining facility open to the public, except for board meals provided to employees of a restaurant, motel, hotel and so on
- meals provided in a facility principally used by a particular employee.
Such meals may be property fringe benefits or, if provided by a tax-exempt body, tax-exempt body entertainment fringe benefits.