A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

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-F - Special rules for companies and partnerships    View history reference

SECTION 32-80  

32-80  Company directors  

 View history reference ITAA 36
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 ).


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page