Income Tax Assessment Act 1997
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| 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. |
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