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
SECTION 32-1 What this Division is about
You cannot deduct costs of providing entertainment. Nor can you deduct amounts for property that you use for providing entertainment. But there are exceptions.