Document ID: chunk:federal_register_of_legislation:C2025C00029:section:129:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 129 (pt 5/10)
Character Range: 737589–741874

the relative, as your employee, because:
                                                                                                                                                                                                                 (i) he or she provides, or facilitates providing, *entertainment to do with the other employee's employment; and
                                                                                                                                                                                                                 (ii) you expect the relative to do so.

Note 1: In the case of a company, items 1.1, 1.2, 1.3, 1.5 and 1.8 cover directors of the company as if they were employees: see section 32‑80.
Note 2: In the case of a company, items 1.1, 1.2, 1.3 and 1.5 cover directors, employees and property of another company that is a member of the same wholly‑owned group: see section 32‑85.
Note 3: Item 1.8 has a special operation for partnerships: see section 32‑90.

32‑35  Seminar expenses

Seminar expenses
Item              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.

32‑40  Entertainment industry expenses

Entertainment industry expenses
Item                             Section 32‑5 does not stop you deducting a loss or outgoing for ...                                                                                     But the exception does not apply if ...
3.1                              providing *entertainment for payment in the ordinary course of a *business that you carry on.
3.2                              providing *entertainment in performing your duties to your employer who carries on a *business that includes providing that entertainment for payment.

32‑45  Promotion and advertising expenses

Promotion and advertising expenses
Item                                Section 32‑5 does not stop you deducting a loss or outgoing for ...                                                                                          But the exception does not apply if ...
4.1                                 providing *entertainment if:
                                    (a) you provide it to an individual under a contract to supply him or her with goods or services in the ordinary course of your *business; and
                                    (b) you incur the loss or outgoing to promote or advertise to the public your business or its goods or services.
4.2                                 providing or exhibiting your *business's goods or services if you incur the loss or outgoing to promote or advertise those goods or services to the public.
4.3                                 providing *entertainment to promote or advertise to the public a *business or its goods or services.                                                         some people have a greater opportunity to get the benefits of the entertainment than ordinary members of the public have.

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