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  

Subdivision 32-B - Exceptions  

SECTION 32-50   Other expenses  

Other expenses
Item	Section 32-5 does not stop you deducting a loss or outgoing for …	But the exception does not apply if …
5.1	buying 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.
5.2	providing *entertainment free to members of the public who are sick, disabled, poor or otherwise disadvantaged.