Income Tax Assessment Act 1997



Division 32 - Entertainment expenses  

Subdivision 32-B - Exceptions  

SECTION 32-45   Promotion and advertising expenses  

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.


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.