A licensee may claim a contribution other than a monetary contribution as a community contribution only if the licensee has records that—
(a) set out how the value of the contribution was worked out; and
(b) provides evidence that the value worked out is based on the cost of providing the contribution or the market value of the contribution.
Examples of contributions
1 discounts on the usual selling or supply price of goods or services provided by licensee
2 free or subsidised use of licensee's facilities or equipment if the value of the contribution is worked out in relation to the usual hire fee
Note An example is part of the Act, is not
exhaustive and may extend, but does not limit, the meaning of the provision in
which it appears (see Legislation Act, s 126 and s 132).
Part 10 Miscellaneous