Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 54

54. Where-

   (a)  a board fringe benefit in relation to an employer is provided on a
        particular day;

   (b)  on that day, the provider of the fringe benefit also provides food or
        drink (not being a meal) to the recipient of the fringe benefit; and

   (c)  the food or drink-

        (i)    is provided to, and consumed by, the recipient on that day on
               eligible premises of the employer; and

        (ii)   is not provided at a party, reception or other social function,
               the provision of the food or drink is an exempt benefit.