CTHIn ForceAct
Income Tax Assessment Act 1997
32‑1 What this Division is about32‑1 What this Division is about
Start here
Get a plain-English read of 32‑1 What this Division is about
Turn the raw legal text into a practical explanation grounded in Income Tax Assessment Act 1997.
#### 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.