FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 9A - Meal entertainment  

Subdivision A - Meal entertainment  

SECTION 37AB   37AB   EMPLOYEE CONTRIBUTIONS TO BE EXCLUDED  

For the purposes of this Division any reference to expenses or expenditure in relation to meal entertainment or meal entertainment benefits excludes any contribution from an employee or an associate of an employee that is not subject to reimbursement by the employer.