Public rulings 2004
Licensed premises' operators - deductibility of entertainment expenditure
Applies on 1 April 2004 for an indefinite period
Ruling Number: BR Pub 04/02
This ruling is essentially the same as public ruling BR Pub 99/3 and BR Pub 96/5. It discusses the deductibility of entertainment expenditure for licensed premises operators.
Ruling applies from: 1 April 2004 for an indefinite period
BR Pub 04/02 - RTF format (90kb | 7 pages)
BR Pub 04/02 - PDF format (52kb | 7 pages)
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Other rulings this year
- BR Pub 04/01 - Supplies paid for in foreign currency - GST treatment
- BR Pub 04/03 - Fringe benefit tax and motor vehicle multi-leases
- BR Pub 04/04 - Land sales - whether income tax exemptions for farm land apply to non-natural persons
- BR Pub 04/05 - The provision of benefits by third parties: Fringe benefit tax (FBT) consequences - Section CI 2(1)
- BR Pub 04/06 - Trading stock - tax treatment of sales and agreements to sell
Date published: 05 Dec 2006
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