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-C - Definitions relevant to the exceptions  

SECTION 32-60   32-60   Dining facility (employer expenses table item 1.3)  


A dining facility is:


(a) a canteen, dining room or similar facility; or


(b) a cafe, restaurant or similar facility;

that is on property you occupy.

Note:

In the case of a company, this definition also covers property of another company that is a member of the same wholly-owned group: see section 32-85 .


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