Document ID: chunk:federal_register_of_legislation:C2004A00749:clause:3_9
Version: federal_register_of_legislation:C2004A00749
Segment Type: clause
Provision Reference: sch 3 cl 9
Character Range: 23906–24422

9  After subsection 69‑5(3)
Insert:

 (3A) An acquisition or importation is also a non‑deductible expense to the extent that it is not deductible under Division 8 of the *ITAA 1997 because of one of the following:
 (a) section 51AEA of the *ITAA 1936 (Meal entertainment—election to use the 50/50 split method);
 (b) section 51AEB of the ITAA 1936 (Meal entertainment—election to use the 12 week register method);
 (c) section 51AEC of the ITAA 1936 (Entertainment facility—election to use the 50/50 split method).