A New Tax System (Goods and Services Tax) Act 1999
Note:Division 69 - Non-deductible expenses Subdivision 69-B - Elections for GST purposes relating to meal entertainment and entertainment facilities
You may elect to have acquisitions or importations treated, for the purposes of this Subdivision, as *non-deductible expenses because of paragraph 69-5(3A)(b) , to the extent that the acquisitions or importations would be non-deductible expenses because of that paragraph if:
(a) an election were in force under section 37CA of the Fringe Benefits Tax Assessment Act 1986 ; and
(b) section 51AEB of the * ITAA 1936 were to apply, because of that election, to expenses relating to the acquisitions or importations. (2)
However, you cannot make the election unless you have a * valid meal entertainment register .