Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 32.1

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