Income Tax Assessment Act 1997
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| Employer expenses | |||||
| Item | Section 32-5 does not stop you deducting a loss or outgoing for … | But the exception does not apply if … | |||
| 1.1 | providing food or drink to your employees in an *in-house dining facility. | the food or drink is provided at a party, reception or other social function. | |||
| 1.2 | providing food or drink to individuals (other than your employees) in an *in-house dining facility. | (a) | you choose (under section 32-70) not to include in your assessable income $30 for each meal you provide in the *in-house dining facility in the income year to an individual (other than your employee); or | ||
| (b) | the food or drink is provided at a party, reception or other social function. | ||||
| 1.3 | providing food or drink in a *dining facility to your employees who perform most of their duties in connection with: | the food or drink is provided at a party, reception or other social function. | |||
| (a) | the dining facility; or | ||||
| (b) | a facility (of which the dining facility forms a part) for providing accommodation, *recreation or travel. | ||||
| 1.4 | providing food or drink to your employee under an *industrial instrument relating to overtime. | ||||
| 1.5 | providing a facility for *recreation on property you occupy, if the facility is mainly operated for your employees to use. | the facility is for: | |||
| (a) | accommodation; or | ||||
| (b) | dining or drinking (unless it is a food or drink vending machine). | ||||
| 1.6 | providing food or drink which would be a *fringe benefit apart from sections 54, 58, 58N, 58S and 58T of the Fringe Benefits Tax Assessment Act 1986 (disregarding section 58P of that Act). | ||||
| 1.7 | providing a meal which would be a *fringe benefit apart from sections 58A, 58F, 58L, 58LA and 58M of the Fringe Benefits Tax Assessment Act 1986 (disregarding section 58P of that Act). | ||||
| 1.8 | giving your employee an allowance that is included in his or her assessable income. | (a) | the employee is a *relative of another employee of yours; and | ||
| (b) | you give the allowance to the relative, as your employee, because: | ||||
| (i) | he or she provides, or facilitates providing, *entertainment to do with the other employee's employment; and | ||||
| (ii) | you expect the relative to do so. |
Note 1:
In the case of a company, items 1.1, 1.2, 1.3, 1.5 and 1.8 cover directors of the company as if they were employees: see section 32-80.
Note 2:
In the case of a company, items 1.1, 1.2, 1.3 and 1.5 cover directors, employees and property of another company that is a member of the same wholly-owned group: see section 32-85.
Note 3:
Item 1.8 has a special operation for partnerships: see section 32-90.
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