FRINGE BENEFITS TAX ASSESSMENT ACT 1986
(a) a property benefit is provided to a current employee of an employer in respect of his or her employment; and
(b) the property is provided to, and consumed by, the employee on a working day and on business premises of:
(i) the employer; or
(ii) if the employer is a company, of the employer or of a company that is related to the employer;
the benefit is an exempt benefit.41(2)
This section does not apply to food or drink provided to, and consumed by, an employee if the food or drink is provided under a salary packaging arrangement.
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