CTHIn ForceAct
Income Tax Assessment Act 1997
32‑60 Dining facility (employer expenses32‑60 Dining facility (employer expenses table item 1.3)
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32‑60 Dining facility (employer expenses table item 1.3)
A dining facility is: (a) a canteen, dining room or similar facility; or (b) a cafe, restaurant or similar facility; that is on property you occupy.
Note: 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.