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Edited version of private ruling
Authorisation Number: 1011648877137
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Ruling
Subject: GST and specified products
The ruling concerned whether GST applied to various products.
Question 1
Are the products vouchers, the supply of which is not subject to GST pursuant to Division 100 of the GST Act?
Question 2
Are the supplies made by non-resident suppliers upon redemption of the products not subject to GST as the supplies are not 'connected with Australia'?
Question 3
Are the supplies made by resident suppliers upon redemption of the products subject to GST as the supplies are 'connected with Australia'?
The Commissioner ruled that:
Question 1
Are the products vouchers, the supply of which is not subject to GST pursuant to Division 100 of the GST Act?
Answer:
Seven of the furnished products are vouchers, the supply of which is not subject to GST pursuant to Division 100 of the GST Act.
The residual products furnished are not vouchers. The supply of these products is therefore not subject to the provisions of Division 100 of the GST Act.
Question 2
Are the supplies made by non-resident suppliers upon redemption of the products not subject to GST as the supplies are not 'connected with Australia'?
Answer:
The supplies made by non-resident suppliers upon redemption are not subject to GST for various reasons.
Question 3
Are the supplies made by resident suppliers upon redemption of the products subject to GST as the supplies are 'connected with Australia'?
Answer:
The supplies made by resident suppliers upon redemption are connected with Australia and are subject to GST.
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