Entertainment

Entertainment expenditure is limited to a 50% deduction if it falls within the following:

1. Corporate Boxes
2. Holiday Accommodation
3. Pleasure Craft
4. Food & Beverages consumed at any of the above or in other specific circumstances eg. Business Lunches

All other entertainment expenditure is fully deductible, provided the entertainment aspect is merely incidental.

There are a number of exemptions from these rules, please talk to us if you are unsure.

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