Legislation

ITAA 1936 s 28(c)) 81 Reasons for characterisation in paragraph 28(c) 83 Taxation consequences of characterisation in paragraph 28(c) 84 Assessability to association of volume rebates paid by wholesaler 84 Assessability to retailers of excess rebates paid to them 85 The effect of the co-operative provisions (Division 9 of Part III

ATO documents that consider ITAA 1936 s 28(c)) 81 Reasons for characterisation in paragraph 28(c) 83 Taxation consequences of characterisation in paragraph 28(c) 84 Assessability to association of volume rebates paid by wholesaler 84 Assessability to retailers of excess rebates paid to them 85 The effect of the co-operative provisions (Division 9 of Part III

1 document

TR 2004/5currentTR · 2004

Income tax: taxation treatment of volume rebates paid to a retailer association