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Income Tax Assessment Act 1997
32‑80 Company directors32‑80 Company directors
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#### 32‑80 Company directors
In the case of a company, these provisions cover directors of the company as if they were the company’s employees:
item 1.1 (exception for \*in‑house dining facilities) of the table in section 32‑30;
item 1.2 (exception for \*in‑house dining facilities) of the table in section 32‑30;
item 1.3 (exception for \*dining facilities) of the table in section 32‑30;
item 1.5 (exception for recreational facilities) of the table in section 32‑30;
item 1.8 (exception for providing your employee with an allowance) of the table in section 32‑30;
section 32‑55 (which defines in‑house dining facility);
subsection 32‑65(3) (which defines business meeting).