Fringe Benefits Tax Assessment Act 1986
PART III
-
FRINGE BENEFITS
Division 9A
-
Meal entertainment
Subdivision C
-
12 week register method
SECTION 37C
KEY PRINCIPLE
If an employer elects that this Subdivision applies, the taxable value of meal entertainment fringe benefits is to be calculated by reference to a 12 week register kept by the employer.
View history note
Hide history noteThis information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.