#### 32‑10 Meaning of entertainment (1) Entertainment means: (a) entertainment by way of food, drink or \*recreation; or (b) accommodation or travel to do with providing entertainment by way of food, drink or \*recreation. (2) You are taken to provide entertainment even if business discussions or transactions occur. > Note: These are some examples of what is entertainment: > Note: business lunches > Note: social functions. > Note: These are some examples of what is not entertainment: > Note: meals on business travel overnight > Note: theatre attendance by a critic > Note: a restaurant meal of a food writer.

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