37CEMatters to be included in register

#### 37CE Matters to be included in register (1) The register must include the details of the following: (a) the date the employer provided meal entertainment; (b) for each recipient of meal entertainment—whether the recipient is an employee of the employer or an associate of an employee of the employer; (c) the cost of the meal entertainment; (d) the kind of meal entertainment provided; (e) where the meal entertainment is provided; (f) if the meal entertainment is provided on the employer’s premises—whether it is provided in an in‑house dining facility within the meaning of section 32‑55 of the Income Tax Assessment Act 1997. (2) A person responsible for making entries in the register must make the entry as soon as practicable after he or she knows the details required by subsection (1).