Fringe Benefits Tax Assessment Act 1986
PART III
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FRINGE BENEFITS
Division 9A
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Meal entertainment
Subdivision C
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12 week register method
SECTION 37CA
37CA
ELECTION BY EMPLOYER
An employer who elects that this Division applies may elect also that this Subdivision applies to meal entertainment provided by the employer for an FBT year if the employer has a valid meal entertainment register for that year.
An employer who elects that this Division applies may elect also that this Subdivision applies to meal entertainment provided by the employer for an FBT year if the employer has a valid meal entertainment register for that year.
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