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  • Issue 19 - Frequent flyer points/loyalty programs


    What is the GST treatment of travel booked using frequent flyer points?


    Media release NAT 2000/14 issued 1 March 2000 states in part:

    'The accrual and conversion or redemption of points by members into goods or services will not be subject to GST.'

    GST does not apply to the award of frequent flyer points, or to the goods or services supplied on redemption of points, as there is no consideration. However, GST will apply to the supply to the extent that any additional amount is paid.


    Media release NAT 2000/14 - No GST on loyalty

    Goods and Services Tax Ruling GSTR 2012/1: Goods and services tax: loyalty programs

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      Last modified: 08 Apr 2013QC 17683