Events, dinners, dances and cocktail parties aren't deductible expenses, even if they are attended exclusively by your work colleagues, you discuss work at the functions and they are compulsory.
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