Fringe Benefits Tax Assessment Act 1986


Division 9A - Meal entertainment  

Subdivision B - 50/50 split method of valuing meal entertainment  


If this Division applies to an employer for an FBT year then, unless the employer elects that Subdivision C applies, the total taxable value of meal entertainment fringe benefits of the employer for the FBT year is 50% of the expenses incurred by the employer in providing meal entertainment for the FBT year.

This means that the employer's aggregate fringe benefits amount (see section 5C ) for the FBT year will include 50% of the total expenses incurred by the employer for the provision of meal entertainment to all persons in the FBT year.


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