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On 16 April 2014, the ATO issued Taxation Determination TD 2014/9 entitled "Fringe benefits tax: reasonable amounts under section 31G of the Fringe Benefits Tax Assessment Act 1986 for food and drink expenses incurred by employees receiving a living-away-from-home allowance fringe benefit for the fringe benefits tax year commencing on 1 April 2014."

It was not previously released in draft form.

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