Div 32 inserted by No 121 of 1997.
|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;
| ||(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.|
S 32-45 inserted by No 121 of 1997.