Goods and Services Tax Advice
GSTA TPP 022W
Goods and services tax: Is the fee for services provided by an entity to a retail outlet for the administration of an arrangement involving section 100-5 vouchers, commonly referred to as face value vouchers (FVVS), 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Goods and Services Tax Advice GSTA TPP 022 is withdrawn with effect from today.
1. This Goods and Services Tax Advice dealt with the GST treatment of fees for services provided by an entity to a retail outlet for the administration of an arrangement involving FVVs.
2. GSTA TPP 022 is withdrawn because the Commissioner's view regarding the GST consequences of fees for administrative services for an arrangement involving FVVs is contained in paragraphs 140 to 150 of GSTR 2003/5 Goods and Services Tax Ruling: vouchers. Therefore GSTA TPP 022 is no longer necessary.
Commissioner of Taxation
7 May 2014
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Not previously issued as a draft
GSTA TTP 019
GSTA TTP 020
GSTA TTP 021
face value vouchers
fee for services
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
|14 June 2005||Original ruling|
|31 October 2012||Consolidated ruling||Addendum|
|You are here||7 May 2014||Withdrawn|