32‑65 Seminars (seminar expenses table i32‑65 Seminars (seminar expenses table item 2.1)

32‑65 Seminars (seminar expenses table item 2.1)

(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. (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. (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.