shopping_cart

Your shopping cart is empty

GST implications of business promotions, loyalty schemes and vouchers paper

Member Price: Free
Non Member Price: Free
file_download Download

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 03 Sep 09

This paper covers:

  • promotions by a retailer
  • promotions by manufacturer or importer of goods
  • loyalty schemes
  • vouchers.

Author profile

Andrew Orme
Andrew Orme is the Deputy Commissioner for Objections and Review, the area that conducts independent reviews and decides objections to ATO decisions. Objections and Review contributes to trust and confidence in the tax system by objectively reviewing tax and superannuation decisions to deliver the right outcomes under the law. Andrew believes that impartiality, integrity and professionalism are essential in achieving an effective review system, and that the quality of communication has an important role to play in dispute resolution. Prior to taking up this role, Andrew was the Deputy Chief Tax Counsel heading up the ATO’s Public Advice and Guidance programme. Andrew started his tax career at Clayton Utz and prior to joining the ATO he also worked as a policy analyst at Treasury. - Current at 21 November 2023
Click here to expand/collapse more articles by Andrew ORME.

 

This was presented at 2009 National GST Intensive Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

GST cases update

Author(s):  Robert OLDING

Materials from this session:

Enterprise cases and the light they shed on a GST building block

Author(s):  Jennifer BATROUNEY

Materials from this session:

GST and insolvency: A difficult area

Author(s):  Ben KELLY

Materials from this session:

GST and Insolvency - A difficult area

Author(s):  Philip LOONEY

Materials from this session:

In the action of GST

Author(s):  Lachlan R WOLFERS

Materials from this session:

GST - Challenging the Commissioner in the AAT and the Courts

Author(s):  Chris SIEVERS

Materials from this session:

Time periods and their importance in respect of GST

Author(s):  Brad MILLER

Materials from this session:

Experience in other jurisdictions

Author(s):  Marie PALLOT

Materials from this session:

10 years of GST - The Trials and Tribulations: Challenges after 10 years - where are we heading?

Author(s):  Michael B EVANS

Materials from this session:

10 years of GST - The trials and tribulations: What has changed?

Author(s):  Deborah Jenkins

Materials from this session:

Current GST issues in financial supplies

Author(s):  Ross STITT,  Andrew BARRAH

Materials from this session:

GST implications of business promotions, loyalty schemes and vouchers

Author(s):  Andrew ORME

Materials from this session:

Further details about this event:

 

Copyright Statement