Legislation

ITAA 1936 s 28(a)) 32 Reasons for characterisation in paragraph 28(a) 34 Basis upon which the association receives volume rebates (paragraph 32(i)) 34 Basis upon which the association holds volume rebates (paragraph 32(ii)) 40 Basis upon which the association uses the funds (paragraph 32(iii)) 44 Taxation consequences of characterisation in paragraph 28(a) 45 Assessability to retailers of volume rebates paid by wholesaler 45 Assessability to association of volume rebates paid by wholesaler 47 Deductibility to retailers of volume rebates 48 Assessability to retailers of excess rebates returned to them 59 Deductibility to association of excess rebates returned to retailers 60 The effect of the co-operative provisions (Division 9 of Part III

ATO documents that consider ITAA 1936 s 28(a)) 32 Reasons for characterisation in paragraph 28(a) 34 Basis upon which the association receives volume rebates (paragraph 32(i)) 34 Basis upon which the association holds volume rebates (paragraph 32(ii)) 40 Basis upon which the association uses the funds (paragraph 32(iii)) 44 Taxation consequences of characterisation in paragraph 28(a) 45 Assessability to retailers of volume rebates paid by wholesaler 45 Assessability to association of volume rebates paid by wholesaler 47 Deductibility to retailers of volume rebates 48 Assessability to retailers of excess rebates returned to them 59 Deductibility to association of excess rebates returned to retailers 60 The effect of the co-operative provisions (Division 9 of Part III