Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 25
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Some amounts you can deduct
To the extent that you incur expenditure in respect of providing * entertainment, you cannot deduct it under section 25-60 or 25-65 .
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.
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.
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