Taxation Determination

TD 98/D10

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.

1. No.

2. A 'consumer loyalty program' is defined in Taxation Ruling TR 98/D9 'Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs'.

3. Rewards that result from private expenditure do not have the characteristics of an income receipt.

Your comments

4. If you wish to comment on this draft Determination, please send your comments by 21 August 1998 to:

Contact officer details have been removed following publication of the final determination.

Commissioner of Taxation
8 July 1998


ATO references:
NO NAT 98/6906-9
BO BO 97/5833-0

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 98/D11
TR 97/D15
TR 98/D9

Subject References:
frequent flyer benefits
non cash benefits

Legislative References:
ITAA97 6-5