32‑10 Meaning of entertainment32‑10 Meaning of entertainment

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.