INCOME TAX ASSESSMENT ACT 1997 - SECT 32.10 Meaning of entertainment
INCOME TAX ASSESSMENT ACT 1997 - SECT 32.10
Meaning of entertainment(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.
(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.