FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 13 - Miscellaneous exempt benefits  

SECTION 54   54   PROVISION OF FOOD OR DRINK TO BE EXEMPT BENEFIT IN CERTAIN CASES  
Where:


(a) a board fringe benefit in relation to an employer is provided on a particular day;


(b) on that day, the provider of the fringe benefit also provides food or drink (not being a meal) to the recipient of the fringe benefit; and


(c) the food or drink:


(i) is provided to, and consumed by, the recipient on that day on eligible premises of the employer; and

(ii) is not provided at a party, reception or other social function;

the provision of the food or drink is an exempt benefit.




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