Fringe Benefits Tax Assessment Act 1986
(a) an employee is a trainee employed under a training agreement as part of the scheme known as the Australian Traineeship System;
(b) any of the following benefits is provided in, or in respect of, a year of tax in respect of that employment of the employee:
(i) an expense payment benefit where the recipients expenditure is in respect of accommodation, or food or drink, for the employee;
(ii) a housing benefit where the housing right is in respect of accommodation for the employee;
(iii) a board benefit in respect of a meal for the employee;
(iv) a property benefit where the recipients property consists of food or drink for the employee;
(v) a residual benefit where the recipients benefit consists of the subsistence of a lease or licence in respect of a unit of accommodation for the accommodation of the employee;
(c) in a case where the benefit relates to food or drink - the food or drink is not provided at a party, reception or other social function; and
(d) either of the following conditions are satisfied:
(i) the benefit is provided pursuant to the provisions of an industrial instrument relating to the employment of the employee;
(ii) it is customary for employers in the industry in which the employee is employed to provide benefits of the same kind as the benefit provided to the recipient and to provide such benefits in similar circumstances to those that applied in relation to the provision of the benefit to the recipient;
the benefit is an exempt benefit in relation to the year of tax.
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