A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-2
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Special rules mainly about supplies and acquisitions
69-30
Election to use the 12 week register method for meal entertainment
(1)
You may elect to have acquisitions or importations treated, for the purposes of this Subdivision, as *non-deductible expenses because of paragraph 69-5(3A)(b) , to the extent that the acquisitions or importations would be non-deductible expenses because of that paragraph if:
(a) an election were in force under section 37CA of the Fringe Benefits Tax Assessment Act 1986 ; and
(b) section 51AEB of the * ITAA 1936 were to apply, because of that election, to expenses relating to the acquisitions or importations.
(2)
However, you cannot make the election unless you have a * valid meal entertainment register .
Note:
The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.
Division 69 - Non-deductible expenses Subdivision 69-B - Elections for GST purposes relating to meal entertainment and entertainment facilities
View history note
Hide history noteYou may elect to have acquisitions or importations treated, for the purposes of this Subdivision, as *non-deductible expenses because of paragraph 69-5(3A)(b) , to the extent that the acquisitions or importations would be non-deductible expenses because of that paragraph if:
(a) an election were in force under section 37CA of the Fringe Benefits Tax Assessment Act 1986 ; and
(b) section 51AEB of the * ITAA 1936 were to apply, because of that election, to expenses relating to the acquisitions or importations.
(2)
However, you cannot make the election unless you have a * valid meal entertainment register .
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