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Income Tax Assessment Act 1997
Division 32Entertainment expenses
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### Division 32—Entertainment expenses
Table of Subdivisions
Guide to Division 32
32‑A No deduction for entertainment expenses
32‑B Exceptions
32‑C Definitions relevant to the exceptions
32‑D In‑house dining facilities (employer expenses table item 1.2)
32‑E Anti‑avoidance
32‑F Special rules for companies and partnerships