CTHIn ForceAct
Income Tax Assessment Act 1997
32‑55 In‑house dining facility (employer32‑55 In‑house dining facility (employer expenses table items 1.1 and 1.2)
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#### 32‑55 In‑house dining facility (employer expenses table items 1.1 and 1.2)
An in‑house dining facility is a canteen, dining room or similar facility that:
(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.
> Note 1: In the case of a company, this definition also covers directors of the company as if they were employees: see section 32‑80.
> Note 2: 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.