Goods and Services Tax Advice


Goods and services tax: Are sales of section 100-5 vouchers, commonly referred to as face value vouchers (FVVs), to retail outlets and subsequent sales of the same vouchers to customers taxable supplies?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 019 is withdrawn with effect from today.

1. Goods and Services Tax Advice GSTA TPP 019 explains that under subsection 100 5(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), sales of face value vouchers to retail outlets are not taxable supplies.

2. GSTA TPP 019 is no longer necessary as it is superseded by an existing ATO view.

3. The Commissioner's view regarding the sales of section 100 5 vouchers to retailers and subsequently to customers is contained in paragraphs 9, 72 73 and 84 of GSTR 2003/5 Goods and services tax: vouchers.

Commissioner of Taxation
16 April 2014


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued as a draft


ATO references:
NO 1-55XH05I

ISSN: 1833-0053

Related Rulings/Determinations:

TR 2006/10

Subject References:
face value vouchers
taxable supplies

Legislative References:
ANTS(GST)A 1999 9-5
ANTS(GST)A 1999 Div 100
ANTS(GST)A 1999 100-5
ANTS(GST)A 1999 100-5(2)
TAA 1953 Sch 1 Div 358

GSTA TPP 019W history
  Date: Version: Change:
  14 June 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 16 April 2014 Withdrawn