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  

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Subdivision 32-A - No deduction for entertainment expenses  

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SECTION 32-10   Meaning of entertainment  

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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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