FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 9A - Meal entertainment  

Subdivision A - Meal entertainment  

SECTION 37AF   37AF   NO OTHER FRINGE BENEFITS ARISE IF ELECTION MADE  


If a meal entertainment fringe benefit arises in respect of the provision of meal entertainment, no other fringe benefit arises in relation to any person in respect of the provision of the meal entertainment.



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