Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 37AD

    A reference to the provision of meal entertainment is a reference to the provision of:

  (a)   entertainment by way of food or drink; or

  (b)   accommodation or travel in connection with, or for the purpose of facilitating, entertainment to which paragraph   (a) applies; or

  (c)   the payment or reimbursement of expenses incurred in providing something covered by paragraph   (a) or (b);

whether or not:

  (d)   business discussions or business transactions occur; or

  (e)   in connection with the working of overtime or otherwise in connection with the performance of the duties of any office or employment; or

  (f)   for the purposes of promotion or advertising; or

  (g)   at or in connection with a seminar.