Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_4:p12
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 12/21)
Character Range: 186958–190546

(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 food or drink to do with overtime that you work, if you receive an allowance under an *industrial instrument to buy the food or drink.
5.2             providing *entertainment free to members of the public who are sick, disabled, poor or otherwise disadvantaged.

Subdivision 32-C—Definitions relevant to the exceptions

Table of sections

32-55 In-house dining facility (employer expenses table items 1.1 and 1.2)
32-60 Dining facility (employer expenses table item 1.3)
32-65 Seminars (seminar expenses table item 2.1)

32-55  In-house dining facility (employer expenses table items 1.1
and 1.2)

  An in-house dining facility is a canteen, dining room or similar facility that:
 (a) is on property you occupy; and
 (b) is operated mainly for providing food and drink to your employees; and
 (c) is not open to the public.

Note 1: In the case of a company, this definition also covers directors of the company as if they were employees: see section 32-80.

Note 2: In the case of a company, this definition also covers directors, employees and property of another