Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 32.80

    In the case of a company, these provisions cover directors of the company as if they were the company's 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;
• item   1.8 (exception for providing your employee with an allowance) of the table in section   32 - 30;
• section   32 - 55 (which defines in - house dining facility );
• subsection   32 - 65(3) (which defines business meeting ).