Consideration definition expanded to include reimbursable costs and amounts retained by lottery distributors for taxable services.

Section 67's Explanation is amended to substitute clause (a), defining consideration to include: (i) amounts payable for taxable services; (ii) reimbursable expenditure or costs charged by the service provider in providing or agreeing to provide a taxable service, subject to prescribed circumstances and conditions; and (iii) amounts retained by lottery distributors or selling agents from gross lottery ticket sales in addition to any fee, commission or discount, i.e., the difference between a ticket's face value and the price at which the distributor or selling agent acquires it.

---

---

---