Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_4:p15
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 15/21)
Character Range: 195288–198272

entertainment.

Subdivision 32-F—Special rules for companies and partnerships

Table of sections

32-80 Company directors
32-85 Directors, employees and property of wholly-owned group company
32-90 Partnerships

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).

32-85  Directors, employees and property of wholly-owned group company

Employees and directors of group company

 (1) In the case of a company, these provisions cover directors and employees of another company that is a member of the same *wholly-owned group as if they were the company's own directors and 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;
  section 32-55 (which defines in-house dining facility);
  subsection 32-60(1) (which defines dining facility);
  paragraph 32-65(3)(b).

Property occupied by group company

 (2) Those provisions also cover property occupied by that other company as if the company occupied that property.

32-90  Partnerships

  In the case of a partnership:
 • item 1.8 (exception for providing employee with an allowance) of the table in section 32-30; and
 • subsection 32-65(3) (which defines business meeting);
apply to a partner in the same way as they apply to an employee of the partnership, but only for the purposes of calculating, in accordance with section 90 of the Income Tax Assessment Act 1936, the partnership's net income or partnership loss.

[The next Division is Division 34.]

Division 34—Non-compulsory uniforms

Do not Delete

Table of Subdivisions

 Guide to Division 34
34-A Application of Division 34
34-B Deduction for your non-compulsory uniform
34-C Registering the design of a non-compulsory uniform
34-D Appeals from Industry Secretary's decision
34-E The Register of Approved Occupational Clothing
34-F Approved occupational clothing guidelines
34-G The Industry Secretary

Guide to Division 34

34-1  What this Division is about

      This Division is about deductions for the costs of non‑compulsory uniforms.

Table of sections

34-3 What you need to read

34-3  What you need to read