Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_4:p9
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 9/21)
Character Range: 176420–180014

122   Victoria Conservation Trust                                                                                                             item 6.2.6
  123   War Memorials                                                                                                                           section 30-50
  124   Welfare and rights                                                                                                                      section 30-45
  125   Winston Churchill Memorial Trust                                                                                                        item 11.2.7
  126   Work Skill Australia Foundation Incorporated                                                                                            item 7.2.3
  127   World Wide Fund for Nature Australia                                                                                                    item 6.2.22

30-320  Effect of this Subdivision

  This Subdivision (except this section) has effect as if it were a *Guide.

Note: In interpreting an operative provision, a Guide may be considered only for limited purposes: see section 950-150.

[The next Division is Division 32.]

Division 32—Entertainment expenses

Table of Subdivisions

 Guide to Division 32
32-A No deduction for entertainment expenses
32-B Exceptions
32-C Definitions relevant to the exceptions
32-D In-house dining facilities (employer expenses table item 1.2)
32-E Anti-avoidance
32-F Special rules for companies and partnerships

Guide to Division 32

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.

Subdivision 32-A—No deduction for entertainment expenses

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

32-5  No deduction for entertainment expenses

  To the extent that you incur a loss or outgoing in respect of providing *entertainment, you cannot deduct it under section 8-1. However, there are exceptions, which are set out in
Subdivision 32-B.

Note 1: Under section 8-1 you can deduct a loss or outgoing that you incur for the purpose of producing assessable income.

Note 2: If you have used your property in providing entertainment, you may not be able to deduct an amount for the property: see section 32-15.

Note 3: Section 32-75 deals with arrangements to avoid the operation of this section.

32-10  Meaning of entertainment

 (1) Entertainment means:
 (a) entertainment by way of food, drink or *recreation; or
 (b) accommodation or travel to do with providing entertainment by way of food, drink or *recreation.

 (2) You are taken to provide entertainment even if business discussions or transactions occur.

Note: These are some examples of what is entertainment:
  *    business lunches
  *    social functions.

 These are some examples of what is not entertainment:
  *    meals on business travel overnight
  *    theatre attendance by a critic
  *    a restaurant meal of a food writer.

32-15  No deduction for property used for providing entertainment

  To the extent that you use property in providing *entertainment, your use of the property is taken not to be for the *purpose of producing assessable income if section 32-5 would stop you deducting a loss or outgoing if you incurred it in the income year in providing the entertainment.

Note: Under some provisions of this Act,