Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 37CE

  (1)   The register must include the details of the following:

  (a)   the date the employer provided meal entertainment;

  (b)   for each recipient of meal entertainment--whether the recipient is an employee of the employer or an associate of an employee of the employer;

  (c)   the cost of the meal entertainment;

  (d)   the kind of meal entertainment provided;

  (e)   where the meal entertainment is provided;

  (f)   if the meal entertainment is provided on the employer's premises--whether it is provided in an in - house dining facility within the meaning of section   32 - 55 of the Income Tax Assessment Act 1997 .

  (2)   A person responsible for making entries in the register must make the entry as soon as practicable after he or she knows the details required by subsection   (1).