32‑70 $30 is assessable for each meal pr32‑70 $30 is assessable for each meal provided to non‑employee in an in‑house dining facility

#### 32‑70 $30 is assessable for each meal provided to non‑employee in an in‑house dining facility (1) Your assessable income includes $30 for a meal you provide in an \*in‑house dining facility in the income year to an individual other than your employee, but only if: (a) you incur a loss or outgoing in respect of providing the meal; and (b) because of item 1.2 of the table in section 32‑30, section 32‑5 does not stop you deducting the loss or outgoing under section 8‑1 (which deals with general deductions); and (c) the loss or outgoing is one that you can deduct under section 8‑1 for the income year or some other income year. (2) However, you can choose not to include in your assessable income $30 for each meal you provide in the \*in‑house dining facility in the income year to an individual other than your employee. > Note: If you do choose, you cannot rely on item 1.2 of the table in section 32‑30 as a basis for deducting a loss or outgoing you incur in respect of providing a meal. (3) You must choose by the day you lodge your \*income tax return for the income year, or within a further time allowed by the Commissioner.