Commonwealth Consolidated Acts
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Promotion and advertising expenses |
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Item |
Section 32-5 does not stop you deducting a loss or outgoing for ... |
But the exception does not apply if ... |
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4.1 |
providing * entertainment if: (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 * business; and (b) you incur the loss or outgoing to promote or advertise to the public your business or its goods or services. |
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4.2 |
providing or exhibiting your * business's goods or services if you incur the loss or outgoing to promote or advertise those goods or services to the public. |
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4.3 |
providing * entertainment to promote or advertise to the public a *business or its goods or services. |
some people have a greater opportunity to get the benefits of the entertainment than ordinary members of the public have. |