TR 97/17 - Income tax and fringe benefits tax: entertainment by way of food or drink

What this Ruling is about Class of person/arrangement 1. This Ruling looks at the concept of what is entertainment as it relates to the provision of food or drink for the purposes of applying the relevant provisions of the Fringe Benefits Tax Assessment Act 1986 (FBTAA) and the Income Tax Assessment Act 1997 (ITAA). 2. Part A of the Explanations section contains a...