Dear ATO Community,
I am a sole trader GP (no employees) works as a contractor with a clinic.
I purchase small gifts (around $50 per person) for clinic staff (who are not my employees) on occasions such as Christmas, birthdays, or Nurses Day, with the intention of maintaining and supporting my working relationship with the team as business associates.
Can I claim these gifts as a tax deduction as an expense incurred in gaining or producing my assessable income?
Thank you.