Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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 those employees) in matters relevant to the employer's * business (or prospective * business);
(ii) enabling the employer and the employer's employees (or just those employees) to discuss general policy issues relevant to the internal management of the employer's * business; and
(b) is conducted on property that is occupied by a person (other than the employer) whose * business includes organising seminars or making property available for conducting seminars.
Note 1: In the case of a company, subsection (3) covers directors of the company as if they were employees: see section 32 - 80.
Note 2: In the case of a company, paragraph (3)(b) also covers property of another company that is a member of the same wholly - owned group: see section 32 - 85.
Note 3: Subsection (3) has a special operation for partnerships: see section 32 - 90.
Table of sections
32 - 70 $30 is assessable for each meal provided to non - employee in an in - house dining facility