Taxation Determination
TD 1999/35
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 ruling.
FOI status:
may be releasedFOI number: I 10201021. No, except when paid by an employer as a cost of employing a person or where they form part of a business activity, as there would otherwise be no nexus between the expenditure and the derivation of assessable income.
2. 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 98/6907-7
BO 97/5833-0
Related Rulings/Determinations:
TR 1999/6
TD 1999/34
TD 1999/D28
Subject References:
deductions and expenses
frequent flyer benefits
non-cash benefits
Legislative References:
ITAA97 8-1