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This draft Taxation Ruling was released on 29 April 2009 for public comment by 12 June 2009. Its full title is "Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers". The draft Ruling clarifies the taxation treatment of transactions associated with trading stock discounts, rebates and other incentives offered by sellers to buyers, for both the seller and the buyer.

For a copy of TR 2009/D2, go here.

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