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INCOME TAX ASSESSMENT ACT 1997 - SECT 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.
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