Document ID: chunk:federal_register_of_legislation:C2025C00120:section:54
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 54
Character Range: 197914–198482

54  Provision of food or drink to be exempt benefit in certain cases
  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.