100‑15 Increasing adjustments for unrede100‑15 Increasing adjustments for unredeemed vouchers

100‑15 Increasing adjustments for unredeemed vouchers

(1) You have an increasing adjustment if: (a) you supplied a *voucher for *consideration; and (b) on redemption of the voucher, the holder of the voucher was entitled to supplies up to the *stated monetary value of the voucher; and (c) the voucher has not been fully redeemed; and (d) you have, for accounting purposes, written back to current income any reserves for the redemption of the voucher. (2) The amount of the increasing adjustment is 1/11 of the *stated monetary value of the voucher to the extent that it was not redeemed.