Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 32.50

Other expenses

 

Other expenses

Item

Section 32-5 does not stop you deducting a loss or outgoing for ...

But the exception does not apply if ...

5.1

buying food or drink to do with overtime that you work, if you receive an allowance under an * industrial instrument to buy the food or drink.

 

5.2

providing * entertainment free to members of the public who are sick, disabled, poor or otherwise disadvantaged.

 

Table of sections

32-55        In-house dining facility (employer expenses table items 1.1 and 1.2)

32-60        Dining facility (employer expenses table item 1.3)

32-65        Seminars (seminar expenses table item 2.1)



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