Document ID: chunk:federal_register_of_legislation:C2025C00029:section:129:p7
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 129 (pt 7/10)
Character Range: 744143–746874

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.

Subdivision 32‑D—In‑house dining facilities (employer expenses table item 1.2)

Table of sections
32‑70 $30 is assessable for each meal provided to non‑employee in an in‑house dining facility

32‑70  $30 is assessable for each meal provided to non‑employee in an in‑house dining facility
 (1) Your assessable income includes $30 for a meal you provide in an *in‑house dining facility in the income year to an individual other than your employee, but only if:
 (a) you incur a loss or outgoing in respect of providing the meal; and
 (b) because of item 1.2 of the table in section 32‑30, section 32‑5 does not stop you deducting the loss or outgoing under section 8‑1 (which deals with general deductions); and
 (c) the loss or outgoing is one that you can deduct under section 8‑1 for the income year or some other income year.
 (2) However, you can choose not to include in your assessable income $30 for each meal you provide in the *in‑house dining facility in the income year to an individual other than your employee.
Note: If you do choose, you cannot rely on item 1.2 of the table in section 32‑30 as a basis for deducting a loss or outgoing you incur in respect of providing a meal.
 (3) You must choose by the day you lodge your *income tax return for the income year, or within a further time allowed by the Commissioner.

Subdivision 32‑E—Anti‑avoidance

Table of sections
32‑75 Commissioner may treat you as having incurred entertainment expense

32‑75  Commissioner may treat you as having incurred entertainment expense
  If:
 (a) you incur a loss or outgoing under an *arrangement; and
 (b) someone provides *entertainment under the arrangement to you