Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 32.65

Seminars (seminar expenses table item 2.1)

  (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.

  (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.

  (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.

Table of sections

32 - 70   $30 is assessable for each meal provided to non - employee in an in - house dining facility



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