Document ID: chunk:federal_register_of_legislation:C2025C00120:section:38
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 38
Character Range: 136936–137584

38  Tax‑exempt body entertainment benefits
  Where, at a particular time, a person (in this section referred to as the provider) incurs non‑deductible exempt entertainment expenditure that is wholly or partly in respect of the provision, in respect of the employment of an employee, of entertainment to a person (in this section referred to as the recipient) being the employee or an associate of the employee, the incurring of the expenditure shall be taken to constitute a benefit provided by the provider to the recipient at that time in respect of that employment.

Subdivision B—Taxable value of tax‑exempt body entertainment fringe benefits