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?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 020 is withdrawn with effect from today.

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.

2. GSTA TPP 020 is withdrawn as its content is duplicated in an existing ATO View.

3. The Commissioner's views regarding the redemption of section 100-5 vouchers are contained in paragraphs 12 and 84 of GSTR 2003/5 Goods and Services Tax Ruling: Vouchers

Commissioner of Taxation
16 April 2014

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Not previously issued as a draft

References

ATO references:
NO 1-56PWUEC

Related Rulings/Determinations:

TR 2006/10
GSTA TTP 019

Subject References:
face value vouchers
taxable supplies

Legislative References:
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