58VExempt benefits—food and drink for non‑live‑in domestic employees

#### 58V Exempt benefits—food and drink for non‑live‑in domestic employees Where: (a) the employer of an employee is: (i) a natural person; or (ii) a registered religious institution; and (b) if the employer is a natural person—the duties of the employment of the employee consist of, or consist principally of, rendering domestic services for the employer or one or more relatives of the employer at a place of residence of the employer; and (c) if the employer is a registered religious institution—the duties of the employment of the employee consist of, or consist principally of, rendering domestic services for one or more religious practitioners or one or more relatives of religious practitioners at a place of residence of the religious practitioner concerned; and (d) the employee is not provided with residential accommodation in respect of that employment; any benefit arising from the provision of food or drink consumed by the employee at that place of residence at or about the time the employee was engaged in the performance of the duties of that employment is an exempt benefit. > Note: Section 960‑255 of the Income Tax Assessment Act 1997 may be relevant to determining who a person’s relatives are for the purposes of paragraphs (b) and (c).