This includes events, dinners, dances and cocktail parties, even if they are attended exclusively by your work colleagues, you discuss work at the functions and they are compulsory. These aren't deductible expenses.
Example: attending work function
Leroy, a business development manager, attends a number of functions such as lunches, cocktail parties and dinners where he engages with potential new clients.
Despite the fact that Leroy conducts work-related discussions at these functions, he can't claim a deduction for the cost of attending. The expense is for entertainment (food and drinks).
End of example