Taxation Determination TD 1999/34







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 1999/35 TD 1999/D28
Legislative references: ITAA97 6-5
Subject references: frequent flyer benefits income non-cash benefits