Fringe Benefits Tax Assessment Act 1986
(a) an employer is carrying on a business of primary production for the purposes of the Income Tax Assessment Act 1997 ; and
(b) the business is carried on at a location in a State or internal Territory that is not in, or adjacent to, an eligible urban area; and
(c) a benefit consisting of a meal that is ready for consumption is provided on a working day to a person; and
(d) the benefit is not, or does not include, the provision of meal entertainment as defined in section 37AD ; and
(e) the benefit is:
(i) a board benefit; or
(ii) a property benefit; or
(iii) an expense payment benefit; or
(iv) a residual benefit; and
(f) the person to whom the benefit is provided is:
(i) an employee of the employer, being an employee who is employed in the business and is primarily so employed at a location referred to in paragraph (b); or
(ii) if the benefit is a board benefit - an associate of an employee referred to in subparagraph (i); and
(g) the benefit is provided in respect of the employment of an employee referred to in subparagraph (f)(i);
the benefit is an exempt benefit.
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