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Fringe Benefits Tax Assessment Act 1986
38Tax‑exempt body entertainment benefits
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#### 38 Tax‑exempt body entertainment benefits
Where, at a particular time, a person (in this section referred to as the provider) incurs non‑deductible exempt entertainment expenditure that is wholly or partly in respect of the provision, in respect of the employment of an employee, of entertainment to a person (in this section referred to as the recipient) being the employee or an associate of the employee, the incurring of the expenditure shall be taken to constitute a benefit provided by the provider to the recipient at that time in respect of that employment.