Document ID: chunk:federal_register_of_legislation:C2025C00029:section:129:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 129 (pt 6/10)
Character Range: 741541–744374

benefits of the entertainment than ordinary members of the public have.

32‑50  Other expenses

Other expenses
Item            Section 32‑5 does not stop you deducting a loss or outgoing for ...                                                                            But the exception does not apply if ...
5.1             buying food or drink to do with overtime that you work, if you receive an allowance under an *industrial instrument to buy the food or drink.
5.2             providing *entertainment free to members of the public who are sick, disabled, poor or otherwise disadvantaged.

Subdivision 32‑C—Definitions relevant to the exceptions

Table of sections
32‑55 In‑house dining facility (employer expenses table items 1.1 and 1.2)
32‑60 Dining facility (employer expenses table item 1.3)
32‑65 Seminars (seminar expenses table item 2.1)

32‑55  In‑house dining facility (employer expenses table items 1.1 and 1.2)
  An in‑house dining facility is a canteen, dining room or similar facility that:
 (a) is on property you occupy; and
 (b) is operated mainly for providing food and drink to your employees; and
 (c) is not open to the public.
Note 1: 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