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-F - Special rules for companies and partnerships  

SECTION 32-80   32-80   Company directors  

In the case of a company, these provisions cover directors of the company as if they were the company's employees:

• item 1.1 (exception for ^* in-house dining facilities) of the table in section 32-30 ;

• item 1.2 (exception for ^* in-house dining facilities) of the table in section 32-30 ;

• item 1.3 (exception for ^* dining facilities) of the table in section 32-30 ;

• item 1.5 (exception for recreational facilities) of the table in section 32-30 ;

• item 1.8 (exception for providing your employee with an allowance) of the table in section 32-30 ;

• section 32-55 (which defines in-house dining facility );

• subsection 32-65(3) (which defines business meeting ).