Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 32 - Entertainment expenses  

Subdivision 32-C - Definitions relevant to the exceptions  

SECTION 32-55  

32-55   In-house dining facility (employer expenses table items 1.1 and 1.2)  

An in-house dining facility is a canteen, dining room or similar facility that:

(a) is on property you occupy; and

(b) is operated mainly for providing food and drink to your employees; and

(c) is not open to the public.

Note 1:

In the case of a company, this definition also covers directors of the company as if they were employees: see section 32-80 .

Note 2:

In the case of a company, this definition also covers directors, employees and property of another company that is a member of the same wholly-owned group: see section 32-85 .