INCOME TAX ASSESSMENT ACT 1997 - SECT 32.1 What this Division is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 32.1
What this Division is aboutYou cannot deduct costs of providing entertainment. Nor can you deduct amounts for property that you use for providing entertainment. But there are exceptions.
32 - 5 No deduction for entertainment expenses
32 - 10 Meaning of entertainment
32 - 15 No deduction for property used for providing entertainment