Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.