58ZDExempt benefits—meals on working days

#### 58ZD Exempt benefits—meals on working days If: (a) an employer is carrying on a business of primary production for the purposes of the Income Tax Assessment Act 1997; and (b) the business is carried on at a location in a State or internal Territory that is not in, or adjacent to, an eligible urban area; and (c) a benefit consisting of a meal that is ready for consumption is provided on a working day to a person; and (d) the benefit is not, or does not include, the provision of meal entertainment as defined in section 37AD; and (e) the benefit is: (i) a board benefit; or (ii) a property benefit; or (iii) an expense payment benefit; or (iv) a residual benefit; and (f) the person to whom the benefit is provided is: (i) an employee of the employer, being an employee who is employed in the business and is primarily so employed at a location referred to in paragraph (b); or (ii) if the benefit is a board benefit—an associate of an employee referred to in subparagraph (i); and (g) the benefit is provided in respect of the employment of an employee referred to in subparagraph (f)(i); the benefit is an exempt benefit.