CTHIn ForceAct
Income Tax Assessment Act 1997
32‑85 Directors, employees and property 32‑85 Directors, employees and property of wholly‑owned group company
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#### 32‑85 Directors, employees and property of wholly‑owned group company
Employees and directors of group company
(1) In the case of a company, these provisions cover directors and employees of another company that is a member of the same \*wholly‑owned group as if they were the company’s own directors and 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;
section 32‑55 (which defines in‑house dining facility);
subsection 32‑60(1) (which defines dining facility);
paragraph 32‑65(3)(b).
Property occupied by group company
(2) Those provisions also cover property occupied by that other company as if the company occupied that property.