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 32-60  

32-60   Dining facility (employer expenses table item 1.3)  

A dining facility is:

(a) a canteen, dining room or similar facility; or

(b) a cafe, restaurant or similar facility;

that is on property you occupy.

Note:

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