Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 32
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Entertainment expenses
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.
Subdivision 32-C
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Definitions relevant to the exceptions
SECTION 32-55
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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