Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 9A
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Meal entertainment
Subdivision A
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Meal entertainment
If, at a particular time:
(a) an employer (the provider ) to whom this Division applies provides meal entertainment to another person (the recipient ); and
(b) the meal entertainment is not provided under a salary packaging arrangement;
SECTION 37AC
37AC
MEAL ENTERTAINMENT BENEFITS
If, at a particular time:
(a) an employer (the provider ) to whom this Division applies provides meal entertainment to another person (the recipient ); and
(b) the meal entertainment is not provided under a salary packaging arrangement;
the provision of the meal entertainment is a meal entertainment benefit provided by the provider to the recipient at that time.
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