Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 9A - Meal entertainment  

Subdivision C - 12 week register method  

SECTION 37CC   CHOOSING THE 12 WEEK PERIOD FOR A REGISTER  

37CC(1)   [Period register must be kept]  

The register must be kept for a continuous period of at least 12 weeks throughout which meal entertainment is provided by the employer.

37CC(2)   [Period must be representative]  

The period for which the register is kept must be representative of the first FBT year for which it is valid.

37CC(3)   [Register not valid]  

If the register does not meet these conditions it is not valid.