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Reference
PUB00462
Open Date
06 Nov 2024
Closing Date
18 Dec 2024
Status
Current

What is the income tax treatment of gift cards and products provided as trade rebates or promotions?

This Question We’ve Been Asked explains the income tax treatment of gift cards and products provided by trade suppliers to trade customers (business to business) as trade rebates, promotions, or rewards for trade customers buying goods or services from trade suppliers.

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