Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

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

Division 25 - Some amounts you can deduct  

Operative provisions  

SECTION 25-70   Deduction for election expenses does not extend to entertainment  

25-70(1)  

To the extent that you incur expenditure in respect of providing ^* entertainment, you cannot deduct it under section 25-60 or 25-65 .

25-70(2)  
However, subsection (1) does not stop you deducting expenditure to the extent that you incur it in respect of:

(a) providing ^* entertainment that is available to the public generally; or

(b) providing food or drink to yourself, unless it would be concluded that you have a purpose of enabling or facilitating ^* entertainment to be provided to someone else.