Income Tax Assessment Act 1997
|Promotion and advertising expenses|
|Item||Section 32-5 does not stop you deducting a loss or outgoing for ...||But the exception does not apply if ...|
|4.1||providing *entertainment if:|
|(a)||you provide it to an individual under a contract to supply him or her with goods or services in the ordinary course of your *business; and|
|(b)||you incur the loss or outgoing to promote or advertise to the public your business or its goods or services.|
|4.2||providing or exhibiting your *business ' s goods or services if you incur the loss or outgoing to promote or advertise those goods or services to the public.|
|4.3||providing *entertainment to promote or advertise to the public a *business or its goods or services.||some people have a greater opportunity to get the benefits of the entertainment than ordinary members of the public have.|
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