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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 32-45  Promotion and advertising expenses  

 View history reference

Promotion and advertising expenses
ItemSection 32-5 does not stop you deducting a loss or outgoing for ...But the exception does not apply if ...
4.1providing *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. 
4.2providing 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. 
4.3providing *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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