Taxation Determination
TD 1999/34
Income tax: is a reward received under a 'consumer loyalty program' that results from private expenditure assessable?
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Please note that the PDF version is the authorised version of this ruling.
FOI status:
may be releasedFOI number: I 10200942. A 'consumer loyalty program' is defined in Taxation Ruling TR 1999/6 'Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs'.
Commissioner of Taxation
16 June 1999
References
ATO references:
NO NAT 98/6906-9
BO 97/5833-0
Related Rulings/Determinations:
TR 1999/6
TD 1999/35
TD 1999/D28
Subject References:
frequent flyer benefits
income
non-cash benefits
Legislative References:
ITAA97 6-5