IT 2675 - Income tax and fringe benefits tax: entertainment - morning and afternoon teas; light meals; and in-house dining facilities

What this Ruling is about 1. This Ruling discusses:(a)whether expenditure incurred by a taxpayer in providing morning and afternoon teas and light meals for the taxpayer, the taxpayer's employees and their associates, and visitors to the taxpayer's premises is:(i)'in respect of the provision of entertainment' and therefore precluded by subsection 51AE(4) of the Income Tax Assessment...