Commonwealth Consolidated Acts Commonwealth Consolidated ActsItem | Section 32 - 5 does not stop you deducting a loss or outgoing for ... | But the exception does not apply if ... |
2.1 | providing food, drink, accommodation or travel to an individual (including yourself) that is reasonably incidental to the individual attending a * seminar that * goes for at least 4 hours. | (a) the seminar is a * business meeting; or (b) the * seminar's main purpose is to promote or advertise a * business (or prospective * business) or its goods or services; or (c) the * seminar's main purpose is to provide * entertainment at, or in connection with, the seminar. |