Income tax: are joining fees or annual fees paid for a 'consumer loyalty program' an allowable deduction?
Please note that the PDF version is the authorised version of this draft ruling.This document has been finalised by TD 1999/35.
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