10 Sep 099 Trading stock discounts, rebates and other trade incentives - TR 2009/5
This final Taxation Ruling was issued on 9 September 2009. It was previously released in draft form as TR 2009/D2. Its full title is "Income tax: trading stock - treatment of discounts, rebates and other trade incentives offered by sellers to buyers". The Ruling clarifies the taxation treatment of transactions associated with trading stock for both the seller and the buyer.
For a copy of TR 2009/5, go here