At about 1240 Eastern time, the airplane was substantially damaged during landing after the landing gear failed to completely extend. The flight instructor and commercial pilot were not injured. Visual conditions prevailed. During the flight, the landing gear and flaps (both of which were hydraulically actuated) were cycled several times without incident. Upon returning to base, the landing gear would not extend. Published emergency extension procedures were attempted, as well as a tower fly-by to confirm the gears position. During the intentional gear-up landing that ensued, the airplane veered to the left, ran off the paved portion of the runway, tilted to the left and came to rest with the left horizontal stabilizer and left wingtip contacting the ground. Examination of the hydraulic system for the landing gear and flaps revealed a broken line.