Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 7 In-house fringe benefits under salary packaging arrangements
Fringe Benefits Tax Assessment Act 1986
1 Subsection 41(2)
Repeal the subsection, substitute:
(2) This section does not apply to food or drink provided to, and consumed by, an employee if the food or drink is provided under a salary packaging arrangement.