An appellate court proceeding on the record must observe the natural limitations that exist, including the disadvantage in respect of the evaluation of witnesses' credibility and the 'feeling' of a case, and the trial judge's advantages deriving from the obligation to receive and consider the entirety of the evidence over a longer interval.
Expenditure on food, drink, accommodation and travel in connection with business seminars held for persons performing services for a taxpayer may be deductible notwithstanding the entertainment expense prohibition in s 51AE, where the dominant purpose of the seminar is business-related and the expenditure falls within the s 51AE(5)(g) exception. Sub-subparagraphs (C) and (D) of s 51AE(10)(a)(i) do not operate to exclude accommodation, travel, food and drink from deductibility where the seminar qualifies under sub-subparagraphs (A) or (B). The provision is now repealed and replaced by the Income Tax Assessment Act 1997 (Cth).
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