54Provision of food or drink to be exempt benefit in certain cases

54 Provision of food or drink to be exempt benefit in certain cases

Where: (a) a board fringe benefit in relation to an employer is provided on a particular day; (b) on that day, the provider of the fringe benefit also provides food or drink (not being a meal) to the recipient of the fringe benefit; and (c) the food or drink: (i) is provided to, and consumed by, the recipient on that day on eligible premises of the employer; and (ii) is not provided at a party, reception or other social function; the provision of the food or drink is an exempt benefit.