Income Tax Assessment Act 1997



Division 32 - Entertainment expenses  

Subdivision 32-C - Definitions relevant to the exceptions  

SECTION 32-65   Seminars (seminar expenses table item 2.1)  

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.

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.

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.


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.