Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 37CC

  (1)   The register must be kept for a continuous period of at least 12 weeks throughout which meal entertainment is provided by the employer.

  (2)   The period for which the register is kept must be representative of the first FBT year for which it is valid.

  (3)   If the register does not meet these conditions it is not valid.