Income Tax Assessment Act 1997
Div 32 inserted by No 121 of 1997.
|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.|
S 32-50 inserted by No 121 of 1997.
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