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 1020102
1. 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.
Commissioner of Taxation
16 June 1999
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