ITAA 1997 s 38 where the participating employer is wholly or partly exempt from income tax and section 32-5

Fringe benefits tax: employer clients of Police Financial Services Limited, trading as BankVic, who are subject to the provisions of section 57A or 65J of the Fringe Benefits Tax Assessment Act 1986 that make use of the BankVic Meals and Entertainment Card

EML Payment Solutions Limited - employer clients' use of meals and entertainment card facility