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Income Tax Assessment Act 1997
32‑45 Promotion and advertising expenses32‑45 Promotion and advertising expenses
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#### 32‑45 Promotion and advertising expenses
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<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>Promotion and advertising 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:159.3pt; 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:138.05pt; 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:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4.1</span></p></td><td style="width:159.3pt; 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="Tabletext"><span>providing </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>entertainment if:</span></p><p class="Tablea" style="line-height:12pt"><span>(a) you provide it to an individual under a contract to supply him or her with goods or services in the ordinary course of your </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business; </span><span style="font-style:italic">and</span></p><p class="Tablea" style="line-height:12pt"><span>(b) you incur the loss or outgoing to promote or advertise to the public your business or its goods or services.</span></p></td><td style="width:138.05pt; 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="Tabletext"><span></span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4.2</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing or exhibiting your </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business’s goods or services if you incur the loss or outgoing to promote or advertise those goods or services to the public.</span></p></td><td style="width:138.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></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"><span>4.3</span></p></td><td style="width:159.3pt; 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"><span>providing </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>entertainment to promote or advertise to the public a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business or its goods or services.</span></p></td><td style="width:138.05pt; 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"><span>some people have a greater opportunity to get the benefits of the entertainment than ordinary members of the public have.</span></p></td></tr></tbody></table>
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