Document ID: chunk:federal_register_of_legislation:C2025C00120:section:58zd
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 58ZD
Character Range: 272983–274127

58ZD  Exempt benefits—meals on working days
  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.