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Old Jan 20, 2020, 2:22 pm
  #15  
WLG Base
Ambassador: Air New Zealand
 
Join Date: Dec 2006
Location: Wellington NZ
Programs: NZ Elite, EK Gold, Qatar Gold, Amex Plat, Accor Gold, Hilton Gold
Posts: 1,426
One Ruling I have found.

IRD Product Rulings 2004
Airpoints Dollars - accruing and redemption

Applicant: Air New Zealand

Ruling Number: BR Prd 04/13

Under this ruling, no gross income arises to members of the Air New Zealand Airpoints Programme when they receive Airpoints Dollars or Rewards, and there is no FBT liability.

Ruling applies: 3 November 2004 to 2 November 2007
IRD Ruling

Last edited by WLG Base; Jan 20, 2020 at 2:30 pm
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