A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  


The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 69 - Non-deductible expenses  

Subdivision 69-B - Elections for GST purposes relating to meal entertainment and entertainment facilities  

69-30   Election to use the 12 week register method for meal entertainment  

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.

However, you cannot make the election unless you have a * valid meal entertainment register .

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