BR Prd 04/13
Issued
03 Nov 2004
Effective 
3 November 2004 to 2 November 2007

Airpoints Dollars - accruing and redemption

Applicant
Air New Zealand

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.