Goods and Services Tax Advice
GSTA TPP 021W
Goods and services tax: Is a payment by an entity to reimburse a retail outlet for the face value of a section 100-5 voucher (commonly referred to as a face value voucher (FVV)), which was redeemed by a customer, subject to GST?
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
Goods and Services Tax Advice GSTA TPP 021 is withdrawn with effect from today.
1. Goods and Services Tax Advice GSTA TPP 021 explained whether a payment would be subject to GST if it was made by an entity to reimburse a retail outlet for the face value of a FVV which was redeemed by a customer.
2. GSTA TPP 021 is withdrawn because it is a duplication of existing ATO view and therefore no longer required.
3. The Commissioner's views regarding reimbursements for the redemption of section 100-5 vouchers are contained in paragraphs 139 to 150 of Goods and Services Tax Ruling GSTR 2003/5 Goods and Services Tax: Vouchers.
Commissioner of Taxation
30 April 2014
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
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
GSTA TTP 019
GSTA TTP 020
face value vouchers
ANTS(GST)A 1999 9-5
ANTS(GST)A 1999 9-10(4)
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
|14 June 2005||Original ruling|
|31 October 2012||Consolidated ruling||Addendum|
|You are here||30 April 2014||Withdrawn|