Goods and Services Tax Advice
GSTA TPP 020W
Goods and services tax: When a retail outlet makes a supply to a customer in exchange for a section 100-5 voucher, commonly referred to as a face value voucher (FVV), is the supply by the retail outlet a taxable supply?
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
Notice of Withdrawal
1. Goods and Services Tax Advice GSTA TPP 020 states that the supply by the retail outlet to a customer on redemption of a FVV is a taxable supply if the requirements of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 are satisfied.
Commissioner of Taxation
16 April 2014
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Not previously issued as a draft
face value vouchers