FRINGE BENEFITS TAX ASSESSMENT ACT 1986
PART III
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FRINGE BENEFITS
Division 9A
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Meal entertainment
Subdivision A
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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.
View history note
Hide history noteNo 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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