32‑35 Seminar expenses32‑35 Seminar expenses

#### 32‑35 Seminar expenses ```html <table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Seminar expenses</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:145.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Section</span><span style="font-weight:bold"> </span><span style="font-weight:bold">32</span><span style="font-weight:bold">‑</span><span style="font-weight:bold">5 does not stop you deducting a loss or outgoing for ...</span></p></td><td style="width:152.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">But the exception does not apply if ...</span></p></td></tr></thead><tbody><tr><td style="width:24.65pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.1</span></p></td><td style="width:145.15pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing food, drink, accommodation or travel to an individual (including yourself) that is reasonably incidental to the individual attending a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>seminar that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>goes for at least 4 hours.</span></p></td><td style="width:152.2pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea" style="line-height:12pt"><span>(a) the seminar is a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business meeting; </span><span style="font-style:italic">or</span></p><p class="Tablea" style="line-height:12pt"><span>(b) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>seminar’s main purpose is to promote or advertise a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business (or prospective </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business) or its goods or services; </span><span style="font-style:italic">or</span></p><p class="Tablea" style="line-height:12pt"><span>(c) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>seminar’s main purpose is to provide </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>entertainment at, or in connection with, the seminar.</span></p></td></tr></tbody></table> ```