See https://charmanpartners.com.au/entertainment-expenses-and-staff-amenities/


Basically:

- A business can only deduct basic staff amenities (coffee, biscuits etc) and light meals for staff meetings/training/overnight travel.

- Meals to clients and suppliers are not deductible.
- To deduct any other meals and entertainment, you need to pay FBT (which is not worth it).


https://www.ato.gov.au/Individuals/Income-and-deductions/In-detail/Deductions-for-specific-industries-and-occupations/Real-estate-employees---claiming-work-related-expenses/?page=5