Goods and Services Tax Advice
GSTA TPP 023W
Goods and services tax: Is a letter entitling the holder to supplies upon redemption a voucher within the meaning of section 100-25 of the GST Act?
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 GSTA TPP 023 examined if a letter entitling the holder to supplies upon redemption would be classified as a voucher under section 100-25 of the A New Tax System (Goods and Services Tax) Act 1999.
Commissioner of Taxation
18 June 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
face value vouchers