32‑5 No deduction for entertainment expe32‑5 No deduction for entertainment expenses

#### 32‑5 No deduction for entertainment expenses To the extent that you incur a loss or outgoing in respect of providing \*entertainment, you cannot deduct it under section 8‑1\. However, there are exceptions, which are set out in Subdivision 32‑B. > Note 1: Under section 8‑1 you can deduct a loss or outgoing that you incur for the purpose of producing assessable income. > Note 2: If you have used your property in providing entertainment, you may not be able to deduct an amount for the property: see section 32‑15. > Note 3: Section 32‑75 deals with arrangements to avoid the operation of this section.