Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 32 - Entertainment expenses  

Subdivision 32-A - No deduction for entertainment expenses  

SECTION 32-10   Meaning of entertainment  

32-10(1)    
Entertainment means:

(a) entertainment by way of food, drink or ^* recreation; or

(b) accommodation or travel to do with providing entertainment by way of food, drink or ^* recreation.

32-10(2)    
You are taken to provide entertainment even if business discussions or transactions occur.

Note:

These are some examples of what is entertainment:

• business lunches

• social functions.

These are some examples of what is not entertainment:

• meals on business travel overnight

• theatre attendance by a critic

• a restaurant meal of a food writer.