Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 32.1

What this Division is about

You cannot deduct costs of providing entertainment. Nor can you deduct amounts for property that you use for providing entertainment. But there are exceptions.

Table of sections

32 - 5   No deduction for entertainment expenses

32 - 10   Meaning of entertainment

32 - 15   No deduction for property used for providing entertainment


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