Div 32 inserted by No 121 of 1997.
32-60 Dining facility (employer expenses table item 1.3)
(a) a canteen, dining room or similar facility; or
(b) a cafe, restaurant or similar facility;
that is on property you occupy.
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.
S 32-60 inserted by No 121 of 1997.