Income Tax Assessment Act 1997
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| Seminar expenses | |||
| Item | Section 32-5 does not stop you deducting a loss or outgoing for … | But the exception does not apply if … | |
| 2.1 | providing food, drink, accommodation or travel to an individual (including yourself) that is reasonably incidental to the individual attending a *seminar that *goes for at least 4 hours. | (a) | the seminar is a *business meeting; or |
| (b) | the *seminar's main purpose is to promote or advertise a *business (or prospective *business) or its goods or services; or | ||
| (c) | the *seminar's main purpose is to provide *entertainment at, or in connection with, the seminar. |
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