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.