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 32-35   Seminar expenses  

Seminar expenses
Item	Section 32-5 does not stop you deducting a loss or outgoing for …	But the exception does not apply if …
2.1	providing food, drink, accommodation or travel to an individual (including yourself) that is reasonably incidental to the individual attending a * seminar that * goes for at least 4 hours.	(a)	the seminar is a * business meeting; or
		(b)	the * seminar's main purpose is to promote or advertise a * business (or prospective * business) or its goods or services; or
		(c)	the * seminar's main purpose is to provide * entertainment at, or in connection with, the seminar.