12 week period in one FBT year
(1) If the 12 week period begins and ends in the same FBT year, the register is valid for that FBT year and, subject to subsection (3), for each of the 4 FBT years immediately following that year.
12 week period over 2 FBT years
(2) If the 12 week period begins in one FBT year and ends in another FBT year, the register is only valid for the second FBT year and, subject to subsection (3), for each of the 4 FBT years immediately following that year.
When register ceases to be valid
(3) A register that is valid for an FBT year ceases to be valid
at the end of that FBT year if the total of expenses incurred by the employer
in providing meal entertainment for that FBT year is more than 20% higher than
the corresponding total for the first FBT year for which the register was
valid. A register also ceases to be valid for an FBT year if there is a later
valid register for that FBT year.