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.


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