Income Tax Assessment Act 1997
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.
In the case of a company, this definition also covers directors of the company as if they were employees: see section 32-80 .
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 .