ITAA 1936 s 21A

Taxing consumer loyalty program rewards

Income tax and fringe benefits tax: will a non-cash business benefit and a taxable fringe benefit both arise if a low or interest free loan is made by an insurance company to an insurance agency and then on lent to an agency employee or an associate of an employee who uses the loan monies for private purposes?

Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs

Income tax: tax consequences for a company of issuing shares for assets or for services

Income tax and fringe benefits tax: taxation consequences of insurance companies providing interest free or low interest loans to insurance agents or their employees

Income tax and fringe benefits tax: IOOF Holdings Limited - Equity Participation Program

Income tax: Education and Training Grant payments provided by the Australian Cricketers Association

Income tax: Qantas Deferred Share Plan - Non-Executive Director Share Plan

Income tax: Qantas Deferred Share Plan - 2006 Performance Rights Plan

Income tax: Qantas Deferred Share Plan - 2006 Performance Share Plan

Income tax: Qantas Deferred Share Plan - 2006 Retention Plan

Income tax: provision of security camera systems to Queensland taxi service licence holders

Income tax: Murray Goulburn Co-operative Co. Limited - Supplier Share Offer

Income tax: St George channel scheme - receipt of membership interests in Mallawa Irrigation Limited

Income tax: Theodore channel scheme - receipt of shares in Theodore Water Pty Ltd

Fairbairn Irrigation Network Limited - receipt of shares

Eton Irrigation Cooperative Ltd - receipt of membership

Uber Australia Pty Ltd - promotions received by employees under the Uber Rewards loyalty program and Uber for Business platform

DBG Global Enterprises Pty Ltd - customer equity scheme

Partnership income and non-cash business benefit