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 32-50   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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