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
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.
Commissioner of Taxation
18 June 2014
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Not previously issued as a draft
face value vouchers