Income Tax Assessment Act 1997
|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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