Income Tax Assessment Act 1997
26‑45 Recreational club expenses26‑45 Recreational club expenses
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26‑45 Recreational club expenses
(1) You cannot deduct under this Act a loss or outgoing to the extent you incur it to obtain or maintain: (a) membership of a *recreational club; or (b) rights to enjoy (otherwise than as a *member) facilities provided by a *recreational club for the use or benefit of its *members; whether for yourself or someone else. Meaning of recreational club (2) A recreational club is a company that was established or is carried on mainly to provide facilities, for the use or benefit of its *members, for drinking, dining, *recreation or entertainment. Exception when you provide a fringe benefit (3) Subsection (1) does not stop you deducting expenditure you incur in *providing a *fringe benefit.