GST Act s 69-5(3)(f)

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

GST and entitlement to an input tax credit for acquisitions that are used to make supplies to customers who provide entertainment

GST and entitlement to input tax credits for acquisitions made to supply meals to clients in an in-house dining facility

GST and entitlement to input tax credits for entertainment expenses incurred by an entity that cannot make income tax deductions

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia