FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 9A - Meal entertainment  

Subdivision A - Meal entertainment  

SECTION 37AE   37AE   FRINGE BENEFITS ONLY ARISE IF EMPLOYER IS PROVIDER  


No meal entertainment fringe benefit arises where the employer in relation to whom the benefit would otherwise arise is not the provider of the benefit.



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