EmailPrint Back to browse1 related document View full documentView full document Previous section | Next section Fringe Benefits Tax Assessment Act 1986 PART III - FRINGE BENEFITS Division 9A - Meal entertainment View history reference Subdivision A - Meal entertainment View history reference View history note Hide history note History Div 9A inserted by No 145 of 1995. SECTION 37AE 37AE FRINGE BENEFITS ONLY ARISE IF EMPLOYER IS PROVIDER View history reference No meal entertainment fringe benefit arises where the employer in relation to whom the benefit would otherwise arise is not the provider of the benefit. View history note Hide history note History S 37AE inserted by No 145 of 1995. View full documentView full documentBack to top This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.