Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 32.55

    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.