Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_4:p13
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 13/21)
Character Range: 190314–193101

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

Note 2: 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.

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.

32-65  Seminars (seminar expenses table item 2.1)

 (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.

 (2) 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.

 (3) 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.

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