Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 32
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Entertainment expenses
Subdivision 32-B
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Exceptions
SECTION 32-50
Other expenses
Other expenses | ||
Item | Section 32-5 does not stop you deducting a loss or outgoing for … | But the exception does not apply if … |
5.1 | buying food or drink to do with overtime that you work, if you receive an allowance under an *industrial instrument to buy the food or drink. | |
5.2 | providing *entertainment free to members of the public who are sick, disabled, poor or otherwise disadvantaged. |
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