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.