ITAA 1936 s 15-2) where the Gift Card is a (i) fringe benefit or an exempt benefit under the FBTAA (see subsections 23L(1) and (1A)
ATO documents that consider ITAA 1936 s 15-2) where the Gift Card is a (i) fringe benefit or an exempt benefit under the FBTAA (see subsections 23L(1) and (1A)