Goods and Services Tax Advice

GSTA TPP 023W

Goods and services tax: Is a letter entitling the holder to supplies upon redemption a voucher within the meaning of section 100-25 of the GST Act?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 023 is withdrawn with effect from today.

1. Goods and Services Tax GSTA TPP 023 examined if a letter entitling the holder to supplies upon redemption would be classified as a voucher under section 100-25 of the A New Tax System (Goods and Services Tax) Act 1999.

2. GSTA TPP 023 is withdrawn because it is covered by the ATO view in paragraphs 20-32 and 33-41 of GSTR 2003/5 Goods and Services Tax: Vouchers and therefore no longer necessary.

Commissioner of Taxation
18 June 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 1-5BCEALE

ISSN: 1833-0053

Related Rulings/Determinations:

TR 2006/10

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)
ANTS(GST)A 1999 100-25
TAA 1953 Sch 1 Div 358

GSTA TPP 023W history
  Date: Version: Change:
  14 June 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 18 June 2014 Withdrawn