Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 32.10

  (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.