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-A - No deduction for entertainment expenses  

SECTION 32-10   Meaning of entertainment  

32-10(1)  
Entertainment means:


(a) entertainment by way of food, drink or * recreation; or


(b) accommodation or travel to do with providing entertainment by way of food, drink or * recreation.

32-10(2)  
You are taken to provide entertainment even if business discussions or transactions occur.

Note:

These are some examples of what is entertainment:

  • · business lunches
  • · social functions.
  • These are some examples of what is not entertainment:

  • · meals on business travel overnight
  • · theatre attendance by a critic
  • · a restaurant meal of a food writer.

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