How are non-service voluntary tips on goods taxed?

Question

Inspired by this question, I started wondering about how voluntary tips are taxed when they aren't on a service, but on goods.

For example, here's an interesting one. There's a legit company called EmeTerm (https://www.emeterm.com). They sell medical electronics devices online and allow customers to add a voluntary tip to their purchases. How are those tips classified for tax purposes?

Would this be classified as general revenue, or classified differently?

Interested in answers for all jurisdictions (just using EmeTerm as an example).

Answer 1

All gratuities are treated the same

australia

They are assessable income in the hands of the person who benefits from them. So, if the supplier keeps them, they pay tax on them. If they are passed onto an employee, the employee pays tax on them; the employer has an equal amount of income and deductible expenses, so they pay no tax.

They are not consideration for the supply of the goods or services so they are not subject to Goods and Services Tax.