Goods and Services Tax Advice
GSTA TPP 022W
Goods and services tax: Is the fee for services provided by an entity to a retail outlet for the administration of an arrangement involving section 100-5 vouchers, commonly referred to as face value vouchers (FVVS), subject to GST?
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Notice of Withdrawal
2. GSTA TPP 022 is withdrawn because the Commissioner's view regarding the GST consequences of fees for administrative services for an arrangement involving FVVs is contained in paragraphs 140 to 150 of GSTR 2003/5 Goods and Services Tax Ruling: vouchers. Therefore GSTA TPP 022 is no longer necessary.
Commissioner of Taxation
7 May 2014
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Not previously issued as a draft
face value vouchers
fee for services