Div 26 heading substituted by No 121 of 1997.
SECTION 26-45 Recreational club expenses
(a) membership of a *recreational club; or
(b) rights to enjoy (otherwise than as a *member) facilities provided by a *recreational club for the use or benefit of its *members;
whether for yourself or someone else.
Meaning of recreational club
Exception when you provide a fringe benefit
S 26-45 inserted by No 121 of 1997.