#### 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.

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