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

Goods and Services Tax Advice GSTA TPP 022 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with the GST treatment of fees for services provided by an entity to a retail outlet for the administration of an arrangement involving FVVs.

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 GSTA TPP 022 is withdrawn because the Commissioner's view regarding the GST consequences of fees for administrative services for an arrangement involving FVVs is contained in paragraphs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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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 1-5BBXMG9

ISSN: 1833-0053

Related Rulings/Determinations:

GSTA TTP 019
GSTA TTP 020
GSTA TTP 021
TR 2006/10

Subject References:
face value vouchers
taxable supplies
fee for services

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 022W history
  Date: Version: Change:
  14 June 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 7 May 2014 Withdrawn