FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART III - FRINGE BENEFITS  

Division 9A - Meal entertainment  

Subdivision A - Meal entertainment  

SECTION 37AD   37AD   MEANING OF PROVISION OF MEAL ENTERTAINMENT  


A reference to the provision of meal entertainment is a reference to the provision of:


(a) entertainment by way of food or drink; or


(b) accommodation or travel in connection with, or for the purpose of facilitating, entertainment to which paragraph (a) applies; or


(c) the payment or reimbursement of expenses incurred in providing something covered by paragraph (a) or (b);

whether or not:


(d) business discussions or business transactions occur; or


(e) in connection with the working of overtime or otherwise in connection with the performance of the duties of any office or employment; or


(f) for the purposes of promotion or advertising; or


(g) at or in connection with a seminar.


 

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