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 32-65   Seminars (seminar expenses table item 2.1)  

32-65(1)    
Seminar includes a conference, convention, lecture, meeting (including a meeting for the presentation of awards), speech, " question and answer session " , training session or educational course.

32-65(2)    
In working out whether a ^* seminar goes for at least 4 hours the following are taken not to affect the seminar ' s continuity, nor to form part of it:

(a) any part of the seminar that occurs during a meal;

(b) any break during the seminar for the purpose of a meal, rest or ^* recreation.

32-65(3)    
A ^* seminar is a business meeting if its main purpose is for individuals who are (or will be) associated with the carrying on of a particular ^* business to give or receive information, or discuss matters, relating to the business.

However, the ^* seminar is not a business meeting if it:

(a) is organised by (or on behalf of) an employer solely for either or both of these purposes:

(i) training the employer and the employer ' s employees (or just those employees) in matters relevant to the employer ' s ^* business (or prospective ^* business);

(ii) enabling the employer and the employer ' s employees (or just those employees) to discuss general policy issues relevant to the internal management of the employer ' s ^* business; and

(b) is conducted on property that is occupied by a person (other than the employer) whose ^* business includes organising seminars or making property available for conducting seminars.

Note 1:

In the case of a company, subsection (3) covers directors of the company as if they were employees: see section 32-80 .

Note 2:

In the case of a company, paragraph (3)(b) also covers property of another company that is a member of the same wholly-owned group: see section 32-85 .

Note 3:

Subsection (3) has a special operation for partnerships: see section 32-90.