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For the purposes of subsection (6) of section 48 of the Act, entertainment expenses include

(a) food and other ingredients purchased in order to provide meals to staff, clients, and business associates and includes

(i) year-end lunches and parties,

(ii) hiring of venues for those functions;

(iii) expenses incurred for the provision of free meals at workplace canteens; and

(iv) complimentary staff refreshments in the nature of tea, coffee and other beverage, or snacks provided to staff;

(b) business lunches, golf days, or other entertainment of customers and clients in restaurants, theatres, night clubs or sporting events;

(c) goods and services in the nature of catering services, furniture, equipment, utensils and similar goods and services used in canteens, kitchens, and dining rooms acquired for providing employees with subsidised or free meals if the direct and indirect costs of providing those benefits and facilities are not covered by the price charged;

(d) beverages, meals, entertainment shows, amusements or other hospitality supplied to customers and clients at product launches and promotional events; and

(e) capital goods in the nature of hospitality boxes, holiday houses, yachts, private aircraft, and similar goods which are used for entertainment.