A New Tax System (Goods and Services Tax) Act 1999
Note:Division 69 - Non-deductible expenses Subdivision 69-B - Elections for GST purposes relating to meal entertainment and entertainment facilities
You may elect to have acquisitions or importations treated, for the purposes of this Subdivision, as * non-deductible expenses because of paragraph 69-5(3A)(c) , to the extent that the acquisitions or importations would be non-deductible expenses because of that paragraph if:
(a) an election were in force under section 152B of the Fringe Benefits Tax Assessment Act 1986 ; and
(b) section 51AEC of the * ITAA 1936 were to apply, because of that election, to expenses relating to the acquisitions or importations.
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