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
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.
Commissioner of Taxation
16 April 2014
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Not previously issued as a draft
face value vouchers