INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Expenditure incurred by a taxpayer after 19 September 1985 is not an allowable deduction under section 74 or 74A to the extent to which the expenditure is in respect of the provision of entertainment other than entertainment that is available to the public generally.74B(2) [Expenditure on food and drink for taxpayer]
Subsection (1) does not prevent a deduction being allowable to the taxpayer in respect of expenditure incurred by the taxpayer in respect of the provision of entertainment to the taxpayer by way of the provision of food or drink to the taxpayer if it would not be concluded that a purpose of the taxpayer in relation to the provision of the food or drink was to enable or facilitate the provision of entertainment to another person.74B(3) [``Provision of entertainment'']
A reference in this section to the provision of entertainment has the same meaning as in section 51AE .
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