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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-A - No deduction for entertainment expenses    View history reference

SECTION 32-10  Meaning of entertainment  

 View history reference ITAA 36

32-10(1)  

Entertainment means:


(a) entertainment by way of food, drink or *recreation; or


(b) accommodation or travel to do with providing entertainment by way of food, drink or *recreation.

32-10(2)  

You are taken to provide entertainment even if business discussions or transactions occur.

Note:

These are some examples of what is entertainment:

· business lunches
· social functions.

These are some examples of what is not entertainment:

· meals on business travel overnight
· theatre attendance by a critic
· a restaurant meal of a food writer.


 



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