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PS LA 2004/4 (GA) — Taxing consumer loyalty program rewards · Tullian

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PS LA 2004/4 (GA)current

Taxing consumer loyalty program rewards

What this Practice Statement is about

Consumer loyalty program rewards – the general principles

Flight rewards

Consumer loyalty programs

When to escalate a case and take administrative action

Examples

More information

Authority

Details

Type: PS LA

Source

ATO Legal Database ↗

Topics

Comsumer reward programs

Legislation considered

ITAA 1936 s 21A
ITAA 1936 s Comment Throughout Omitted references to subsection 25(1)

References

PS LA 2004/4cites
PS LA 2004/4cites
TR 1999/6cites
TD 1999/34cites
TR 1999/6cites
TD 1999/34cites
TR 1999/6

cites

TD 1999/34cites

TD 1999/34cites

TD 1999/34cites

PS LA 2004/4cites