Div 32 inserted by No 121 of 1997.
32-55 In-house dining facility (employer expenses table items 1.1 and 1.2)
(a) is on property you occupy; and
(b) is operated mainly for providing food and drink to your employees; and
(c) is not open to the public.
In the case of a company, this definition also covers directors of the company as if they were employees: see section 32-80.
In the case of a company, this definition also covers directors, employees and property of another company that is a member of the same wholly-owned group: see section 32-85.
S 32-55 inserted by No 121 of 1997.