Leases (Commercial and Retail) Act 2001

the amount of a loss incurred in the resale or disposal of goods reasonably purchased in the ordinary course of business from a customer as a trade-in;

deposits and instalments received for a lay-by, hire-purchase or credit sale, that are refunded to a customer;

refunds on a transaction if the proceeds of the transaction have been included as part of turnover;

service, finance or interest charges payable by the tenant to a financier in relation to the provision of credit to customers other than commissions on credit or store cards;

the price of merchandise exchanged between premises of the tenant if the exchange is made only for the convenient operation of the tenant’s business and not to conclude a sale made at, in, from or on the leased premises;

the price of merchandise returns to shippers, wholesalers or manufacturers;

the proceeds of sale of the tenant’s fixtures and fittings after their use in the conduct of the business at or from the premises;

a discount allowed to a customer in the course of business;

written-off uncollected credit accounts;

an amount directly or indirectly attributable to GST;

the net amount paid or payable by the tenant directly or indirectly attributable to a purchase tax, receipt tax or other similar tax imposed at the point of sale or hire of goods or services;

delivery charges;

proceeds of goods sold on consignment, other than a commission kept in relation to a sale;

sales of lottery and similar tickets, other than commissions.