Income tax: is a reward received under a 'consumer loyalty program' that results from private expenditure assessable as ordinary income?
Please note that the PDF version is the authorised version of this draft ruling.This document has been finalised by TD 1999/34.
FOI status:draft only - for comment
|Draft Taxation Determinations (DTDs) present the preliminary, though considered, views of the Australian Taxation Office. DTDs should not be relied on; only final Taxation Determinations represent authoritative statements by the Australian Taxation Office.|
|Contact officer details have been removed following publication of the final determination.|
Commissioner of Taxation
8 July 1998