On this damp and cold night, the restaurant was a transformative ticket to warmth on every level.

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He said the theatre has been increasing ticket sales and other income, including restaurant and bar revenue, over the last three years to help offset the impact of grant cuts.

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Certain transactions, including gasoline, airline tickets, jewelry and other big-ticket items, are more likely to be flagged than restaurant charges.

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For big-ticket dinners, Tetsuya Wakuda's Zen-like restaurant Tetsuya's in the central business district lives up to the hype and his world-class reputation: The nightly tasting menu features exhilarating combinations of flavors and the superlative ingredients for which Australia, and specifically Tasmania, are known, such as confit of Tasmanian ocean trout with konbu, daikon and fennel, and Spring Bay (Tasmanian) scallop with wakame and lemon.

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He said extra costs and red tape had also been imposed on school plays and discos where ticket sales went to Parent Teacher Association funds, Punch and Judy shows, street artists, park brass bands and restaurant pianists.

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