#### 32‑25 The tables set out the other exceptions Section 32‑5 does not stop you deducting a loss or outgoing to the extent that you incur it in respect of providing \*entertainment as described in column 2 of an item of a table in this Subdivision. However, if column 3 of that item applies, the exception in column 2 of that item does not.

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Section 32‑25 The tables set out the other excep - Income Tax Assessment Act 1997 - 32‑25 The tables set out the other exceptions — Zoe