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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 32 - Entertainment expenses    View history reference

Subdivision 32-B - Exceptions    View history reference

SECTION 32-35  Seminar expenses  

 View history reference ITAA 36

Seminar expenses
ItemSection 32-5 does not stop you deducting a loss or outgoing for ...But the exception does not apply if ...
2.1providing food, drink, accommodation or travel to an individual (including yourself) that is reasonably incidental to the individual attending a *seminar that *goes for at least 4 hours.(a)the seminar is a *business meeting; or
(b)the *seminar's main purpose is to promote or advertise a *business (or prospective *business) or its goods or services; or
(c)the *seminar's main purpose is to provide *entertainment at, or in connection with, the seminar.


 



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