32‑30 Employer expenses32‑30 Employer expenses

#### 32‑30 Employer expenses ```html <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:353.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading" style="page-break-inside:avoid"><span>Employer expenses</span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Section</span><span style="font-weight:bold"> </span><span style="font-weight:bold">32</span><span style="font-weight:bold">‑</span><span style="font-weight:bold">5 does not stop you deducting a loss or outgoing for ...</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">But the exception does not apply if ...</span></p></td></tr></thead><tbody><tr><td style="width:23.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>1.1</span></p></td><td style="width:148.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>providing food or drink to your employees in an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>in</span><span>‑</span><span>house dining facility.</span></p></td><td style="width:159.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>the food or drink is provided at a party, reception or other social function.</span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.2</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing food or drink to individuals (other than your employees) in an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>in</span><span>‑</span><span>house dining facility.</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea" style="line-height:12pt"><span>(a) you choose (under section</span><span> </span><span>32</span><span>‑</span><span>70) </span><span style="font-style:italic">not</span><span> to include in your assessable income $30 for each meal you provide in the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>in</span><span>‑</span><span>house dining facility in the income year to an individual (other than your employee); </span><span style="font-style:italic">or</span></p><p class="Tablea" style="line-height:12pt"><span>(b) the food or drink is provided at a party, reception or other social function.</span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.3</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing food or drink in a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>dining facility to your employees who perform most of their duties in connection with:</span></p><p class="Tablea" style="line-height:12pt"><span>(a) the dining facility; or</span></p><p class="Tablea" style="line-height:12pt"><span>(b) a facility (of which the dining facility forms a part) for providing accommodation, </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recreation or travel.</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the food or drink is provided at a party, reception or other social function.</span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.4</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing food or drink to your employee under an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>industrial instrument relating to overtime.</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.5</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing a facility for </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recreation on property you occupy, if the facility is mainly operated for your employees to use.</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the facility is for:</span></p><p class="Tablea" style="line-height:12pt"><span>(a) accommodation; or</span></p><p class="Tablea" style="line-height:12pt"><span>(b) dining or drinking (unless it is a food or drink vending machine).</span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.6</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing food or drink which would be a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>fringe benefit apart from sections</span><span> </span><span>54, 58, 58N, 58S and 58T of the </span><span style="font-style:italic">Fringe Benefits Tax Assessment Act 1986</span><span> (disregarding section</span><span> </span><span>58P of that Act).</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.7</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing a meal which would be a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>fringe benefit apart from sections</span><span> </span><span>58A, 58F, 58L, 58LA and 58M of the </span><span style="font-style:italic">Fringe Benefits Tax Assessment Act 1986</span><span> (disregarding section</span><span> </span><span>58P of that Act).</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.8</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>giving your employee an allowance that is included in his or her assessable income.</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea" style="line-height:12pt"><span>(a) the employee is a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>relative of another employee of yours; </span><span style="font-style:italic">and</span></p><p class="Tablea" style="line-height:12pt"><span>(b) you give the allowance to the relative, as your employee, because:</span></p><p class="Tablei"><span>(i) he or she provides, or facilitates providing, </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>entertainment to do with the other employee’s employment; </span><span style="font-style:italic">and</span></p><p class="Tablei"><span>(ii) you expect the relative to do so.</span></p></td></tr></tbody></table> ``` > Note 1: In the case of a company, items 1.1, 1.2, 1.3, 1.5 and 1.8 cover directors of the company as if they were employees: see section 32‑80. > Note 2: In the case of a company, items 1.1, 1.2, 1.3 and 1.5 cover directors, employees and property of another company that is a member of the same wholly‑owned group: see section 32‑85. > Note 3: Item 1.8 has a special operation for partnerships: see section 32‑90.