Taxation Determination TD 1999/35







1. No, except when paid by an employer as a cost of employing a person or where they form part of a business activity, as there would otherwise be no nexus between the expenditure and the derivation of assessable income. | 2. A 'consumer loyalty program' is defined in Taxation Ruling TR 1999/6 'Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs'. | Commissioner of Taxation 16 June 1999


Related rulings: TR 1999/6 TD 1999/34 TD 1999/D28
Legislative references: ITAA97 8-1
Subject references: deductions and expenses frequent flyer benefits non-cash benefits