CTHIn ForceAct
Fringe Benefits Tax Assessment Act 1986
37ACMeal entertainment benefits
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#### 37AC Meal entertainment benefits
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.