Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill

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24 Section CW 17CB amended (Payments for certain work-related meals)

(1)

After section CW 17CB(7), insert:

Meaning of employer’s workplace

(7B)

In this section, employer’s workplace means the workplace of the employer at which the employee normally works.

(2)

In section CW 17CB, in the list of defined terms, insert “employer’s workplace”.