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GST implications of business promotions, loyalty schemes and vouchers paper

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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 ATO’s Deputy Chief Tax Counsel responsible for Public Advice and Guidance. Prior to taking up that role, Andrew held a number of positions within the ATO, including as Assistant Commissioner for independent review and large market objections, and as an Assistant Commissioner in the Tax Counsel Network. Prior to joining the ATO, Andrew worked as a Senior Associate at Clayton Utz and a policy analyst at Treasury. - Current at 16 December 2020
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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:

 

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