January 2025

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What is the income tax treatment of gift cards and products provided astrade rebates or promotions?

This Question We’ve Been Asked explains the income tax treatment of gift cards and products provided by trade suppliers to trade customers (business to business) as trade rebates, promotions, or rewards for trade customers buying goods or services from trade suppliers. Key provisions | Whakaratonga tāpua Income Tax Act 2007 – ss CB 1, CE…

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