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-B - Exceptions  

SECTION 32-40   Entertainment industry expenses  

Entertainment industry expenses
Item	Section 32-5 does not stop you deducting a loss or outgoing for …	But the exception does not apply if …
3.1	providing * entertainment for payment in the ordinary course of a * business that you carry on.
3.2	providing * entertainment in performing your duties to your employer who carries on a * business that includes providing that entertainment for payment.