Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 32.10

Meaning of entertainment

             (1)  Entertainment means:

                     (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.



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