Giving gifts to clients at the end of the year is always popular and may help you retain high value clients and generate more income for your business.
Under Australian Tax Office (ATO) rules, gifts given to a current or former client may be deductible at tax time if they are offered with the intention of generating future assessable income.
Know More: https://www.smallbusiness.wa.gov.au/blog/claiming-tax-deductions-client-gifts