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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 32-40  Entertainment industry expenses  

 View history reference

Entertainment industry expenses
  ItemSection 32-5 does not stop you deducting a loss or outgoing for ...But the exception does not apply if ...
  3.1providing *entertainment for payment in the ordinary course of a *business that you carry on. 
  3.2providing *entertainment in performing your duties to your employer who carries on a *business that includes providing that entertainment for payment. 


 



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