Income Tax Assessment Act 1997
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| 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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