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Income Tax Assessment Act 1997
25‑70 Deduction for election expenses do25‑70 Deduction for election expenses does not extend to entertainment
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25‑70 Deduction for election expenses does not extend to entertainment
(1) To the extent that you incur expenditure in respect of providing *entertainment, you cannot deduct it under section 25‑60 or 25‑65. (2) However, subsection (1) does not stop you deducting expenditure to the extent that you incur it in respect of: (a) providing *entertainment that is available to the public generally; or (b) providing food or drink to yourself, unless it would be concluded that you have a purpose of enabling or facilitating *entertainment to be provided to someone else.