41Exempt property benefits

#### 41 Exempt property benefits (1) Where: (a) a property benefit is provided to a current employee of an employer in respect of his or her employment; and (b) the property is provided to, and consumed by, the employee on a working day and on business premises of: (i) the employer; or (ii) if the employer is a company, of the employer or of a company that is related to the employer; the benefit is an exempt benefit. (2) This section does not apply to food or drink provided to, and consumed by, an employee if the food or drink is provided under a salary packaging arrangement.