Commonwealth Consolidated Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 - SECT 58ZD

    If:

  (a)   an employer is carrying on a business of primary production for the purposes of the Income Tax Assessment Act 1997 ; and

  (b)   the business is carried on at a location in a State or internal Territory that is not in, or adjacent to, an eligible urban area; and

  (c)   a benefit consisting of a meal that is ready for consumption is provided on a working day to a person; and

  (d)   the benefit is not, or does not include, the provision of meal entertainment as defined in section   37AD; and

  (e)   the benefit is:

  (i)   a board benefit; or

  (ii)   a property benefit; or

  (iii)   an expense payment benefit; or

  (iv)   a residual benefit; and

  (f)   the person to whom the benefit is provided is:

  (i)   an employee of the employer, being an employee who is employed in the business and is primarily so employed at a location referred to in paragraph   (b); or

  (ii)   if the benefit is a board benefit--an associate of an employee referred to in subparagraph   (i); and

  (g)   the benefit is provided in respect of the employment of an employee referred to in subparagraph   (f)(i);

the benefit is an exempt benefit.