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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 32-50  Other expenses  

 View history reference


Other expenses
ItemSection 32-5 does not stop you deducting a loss or outgoing for ...But the exception does not apply if ...
5.1buying food or drink to do with overtime that you work, if you receive an allowance under an *industrial instrument to buy the food or drink. 
5.2providing *entertainment free to members of the public who are sick, disabled, poor or otherwise disadvantaged. 


 



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