Charge to tax

Co-branded credit card

Employer provided for purchase of petrol

Fuel cards

Handling fee

Consideration: carve-out of retail price

Value shifting

Handling fees



Interest relief excluded

Lost or stolen, rewards for recovery excluded from earnings

Payment of tax, fees

Payments by, inclusion in retailer's daily gross takings

Processing charge

Processing of transactions for banks

Processing transactions: table top or apex supply

Protection plan, single or multiple supply

Retailers and merchant charges