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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 32 - Entertainment expenses    View history reference

Subdivision 32-C - Definitions relevant to the exceptions    View history reference

SECTION 32-65  Seminars (seminar expenses table item 2.1)  

 View history reference ITAA 36

32-65(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.

32-65(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.

32-65(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.


 



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