Goods and Services Tax Advice
GSTA TPP 019W
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
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.
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
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Not previously issued as a draft
face value vouchers