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On 16 June 2010, the ATO issued an Addendum (TD 96/45A) to Taxation Determination TD 96/45 (Income tax: where a wholesaler's account for trading stock provides a retailer with a prompt payment discount which can be accumulated in an account, applied to the acquisition of new shares or transferred to an affiliated person or persons or company, can the retailer claim a deduction for the full purchase price and is the discount assessable?)

The Addendum reflects the changes to the law caused by the repeal of inoperative provisions. The Addendum applies on and from 14 September 2006.


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