Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 37AC

    If, at a particular time:

  (a)   an employer (the provider ) to whom this Division applies provides meal entertainment to another person (the recipient ); and

  (b)   the meal entertainment is not provided under a salary packaging arrangement;

  the provision of the meal entertainment is a meal entertainment benefit provided by the provider to the recipient at that time.