CTHIn ForceAct
Fringe Benefits Tax Assessment Act 1986
37AEFringe benefits only arise if employer is provider
Start here
Get a plain-English read of 37AE
Turn the raw legal text into a practical explanation grounded in Fringe Benefits Tax Assessment Act 1986.
#### 37AE Fringe benefits only arise if employer is provider
No meal entertainment fringe benefit arises where the employer in relation to whom the benefit would otherwise arise is not the provider of the benefit.