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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 25 - Some amounts you can deduct    View history reference

Operative provisions  

SECTION 25-70  Deduction for election expenses does not extend to entertainment  

 View history reference ITAA 36

25-70(1)  

 View history reference
To the extent that you incur expenditure in respect of providing * entertainment, you cannot deduct it under section 25-60 or 25-65 .

25-70(2)  

However, subsection (1) does not stop you deducting expenditure to the extent that you incur it in respect of:


(a) providing * entertainment that is available to the public generally; or


(b) providing food or drink to yourself, unless it would be concluded that you have a purpose of enabling or facilitating * entertainment to be provided to someone else.


 



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