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DD 6: Entertainment as business or for charitable purpose
or “Exceptions for entertainment expenses in business or charity”
You could also call this:

“You can claim all entertainment expenses incurred outside New Zealand”

If you spend money on entertainment outside of New Zealand, you can deduct the full amount from your taxes. The usual rule that limits how much you can deduct for entertainment expenses doesn’t apply in this case. This means you can claim all the money you spent on entertainment when you were in another country.

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Next up: DD 8: Entertainment that is income or fringe benefit

or “Entertainment expenses that count as income or employee benefits”
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Part D Deductions
Entertainment expenditure

DD 7Entertainment outside New Zealand

  1. The limitation rule does not apply to a deduction for expenditure on entertainment that is enjoyed or consumed outside New Zealand.

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