Goods and Services Tax Advice

GSTA TPP 021W

Goods and services tax: Is a payment by an entity to reimburse a retail outlet for the face value of a section 100-5 voucher (commonly referred to as a face value voucher (FVV)), which was redeemed by a customer, subject to GST?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 021 is withdrawn with effect from today.

1. Goods and Services Tax Advice GSTA TPP 021 explained whether a payment would be subject to GST if it was made by an entity to reimburse a retail outlet for the face value of a FVV which was redeemed by a customer.

2. GSTA TPP 021 is withdrawn because it is a duplication of existing ATO view and therefore no longer required.

3. The Commissioner's views regarding reimbursements for the redemption of section 100-5 vouchers are contained in paragraphs 139 to 150 of Goods and Services Tax Ruling GSTR 2003/5 Goods and Services Tax: Vouchers.

Commissioner of Taxation
30 April 2014

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Not previously issued as a draft

References

ATO references:
NO 1-576L81X

ISSN: 1833-0053

Related Rulings/Determinations:

GSTA TTP 019
GSTA TTP 020
TR 2006/10

Subject References:
face value vouchers
taxable supplies

Legislative References:
ANTS(GST)A 1999 9-5
ANTS(GST)A 1999 9-10(4)
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 021W history
  Date: Version: Change:
  14 June 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 30 April 2014 Withdrawn