Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 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.



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