Commonwealth Consolidated Acts

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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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