A New Tax System (Goods and Services Tax) Act 1999
69‑30 Election to use the 12 week regist69‑30 Election to use the 12 week register method for meal entertainment
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69‑30 Election to use the 12 week register method for meal entertainment
(1) You may elect to have acquisitions or importations treated, for the purposes of this Subdivision, as *non‑deductible expenses because of paragraph 69‑5(3A)(b), to the extent that the acquisitions or importations would be non‑deductible expenses because of that paragraph if: (a) an election were in force under section 37CA of the Fringe Benefits Tax Assessment Act 1986; and (b) section 51AEB of the *ITAA 1936 were to apply, because of that election, to expenses relating to the acquisitions or importations. (2) However, you cannot make the election unless you have a *valid meal entertainment register.