ITAA 1936 s 51AEA

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

Fringe benefits tax: the operation of the new fringe benefits tax gross-up formula to apply from 1 April 2000

Income tax and fringe benefits tax: entertainment by way of food or drink

Fringe benefits tax: employer clients of SmartSalary Pty Limited that make use of a Meal Entertainment Purchasing Card facility

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia