L Income TAX Exempt Body Entertainment
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/fringe-benefits-tax-return-2017-completing-your-return/fringe-benefit-categories/l-income-tax-exempt-body-entertainment
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.