Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 25.70

Deduction for election expenses does not extend to entertainment

             (1)  To the extent that you incur expenditure in respect of providing * entertainment, you cannot deduct it under section 25-60 or 25- 65.

             (2)  However, subsection (1) does not stop you deducting expenditure to the extent that you incur it in respect of:

                     (a)  providing * entertainment that is available to the public generally; or

                     (b)  providing food or drink to yourself, unless it would be concluded that you have a purpose of enabling or facilitating * entertainment to be provided to someone else.



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