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acuv 发表于 2018-11-18 20:39 
我就想知道这撸了几千万几百万AMEX的, 到底被封了几个常旅客账号,向ATO报了多少卖里程的收入 ...
https://www.ato.gov.au/law/view/ ... 20044/nat/ato/00001
Consumer loyalty program rewards: the general principles
Note: receiving rewards may be subject to tax but receiving points is not, even if the points are transferred from one loyalty program to another.
Income tax
Rewards received under consumer loyalty programs will be taxable only where the facts demonstrate that the reward is received as part of an income earning activity and:
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there is a business relationship between the recipient of the reward and the reward provider, and
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the benefit is convertible directly or indirectly to money's worth, or
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the taxpayer is carrying on a business,[1] and section 21A of the ITAA 1936 operates to include the reasonable value of the non-cash business benefit in the taxpayer's assessable income.
条款是有,只是感觉不是那么容易操作,对于ATO来说,可能执法成本有点高了。 |
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