ITAA 1997 s 26-45

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

Income tax: is an employer entitled to a deduction under section 8-1 of the Income Tax Assessment Act 1997 for the annual fee incurred on an airport lounge membership for use by its employees?

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