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INCOME TAX ASSESSMENT ACT 1997 - SECT 32.85
Directors, employees and property of wholly - owned group company
Employees and directors of group company
(1) In the case of a company, these provisions cover directors
and employees of another company that is a member of the same * wholly - owned
group as if they were the company's own directors and employees:
- item 1.1 (exception for * in - house dining facilities) of the table in
section 32 - 30;
- item 1.2 (exception for * in - house dining
facilities) of the table in section 32 - 30;
- item 1.3 (exception
for * dining facilities) of the table in section 32 - 30;
- item
1.5 (exception for recreational facilities) of the table in section 32
- 30;
- section 32 - 55 (which defines in - house dining facility );
- subsection 32 - 60(1) (which defines dining facility );
- paragraph
32 - 65(3)(b).
Property occupied by group company
(2)
Those provisions also cover property occupied by that other company as if the
company occupied that property.
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