Legislation

ITAA 1936 s 28(b)) 66 Taxation consequences of characterisation in paragraph 28(b) 68 Assessability to retailers of volume rebates paid by wholesaler 68 Deductibility to retailers of redirected volume rebates 69 Assessability to association of volume rebates redirected by retailer 74 Assessability to retailers of excess rebates returned to them 77 The effect of the co-operative provisions (Division 9 of Part III

ATO documents that consider ITAA 1936 s 28(b)) 66 Taxation consequences of characterisation in paragraph 28(b) 68 Assessability to retailers of volume rebates paid by wholesaler 68 Deductibility to retailers of redirected volume rebates 69 Assessability to association of volume rebates redirected by retailer 74 Assessability to retailers of excess rebates returned to them 77 The effect of the co-operative provisions (Division 9 of Part III