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 ruling.
    This document has changed over time. View its history.

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Goods and Services Tax Advice GSTA TPP 020 is withdrawn with effect from today.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 GSTA TPP 020 is withdrawn as its content is duplicated in an existing ATO View.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

© 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

References

ATO references:
NO 1-56PWUEC

ISSN: 1833-0053

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

GSTA TPP 020W history
  Date: Version: Change:
  14 June 2005 Consolidated ruling Addendum
  31 October 2012 Consolidated ruling Addendum
You are here 16 April 2014 Withdrawn