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.




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