Edited version of private ruling

Authorisation Number: 1011738452953

This edited version of your ruling will be published in the public Register of private binding rulings after 28 days from the issue date of the ruling. The attached private rulings fact sheet has more information.

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. Contact us at the address given in the fact sheet if you have any concerns.

Ruling

Subject: GST and vouchers

Questions and Answers:

Question 1

Is the supply of your gift voucher to customers in Australia, a non-taxable supply of a voucher pursuant to section 100-5 of the A New Tax System (Goods and Serves Tax) Act 1999 (GST Act)?

Answer:

Yes, the supply of your gift voucher to customers in Australia is a non-taxable supply of a voucher pursuant to section 100-5 of the GST Act.

Question 2

Does the gift voucher have a 'stated monetary value' if its monetary value is incorporated in a barcode?

Answer:

Yes, the gift voucher has a 'stated monetary value' if its monetary value is incorporated in a barcode.

Question 3

Can the Commissioner confirm that the payment of commission or similar payment to agents for the supply of gift vouchers to third parties does not constitute consideration for a taxable supply by operation of section 100-18 of the GST Act?

Answer:

Yes, the payment of commission or similar payment to agents for the supply of gift vouchers to third parties does not constitute consideration for a taxable supply by operation of section 100-18 of the GST Act.

Question 4

Can the Commissioner confirm that the following payments are not subject to GST because the amounts represent a reduction in the agent's commission and not consideration for a separate taxable supply?

(a) penalty amounts for the late transmission or failure to provide one or more daily activated gift voucher files for a specified period;

(b) penalty amounts charged to the agents for products that are not returned or that are returned but not in a good state of repair or of merchantable quality in the event of the expiry or termination of the agency contract;

(c) sales variance amounts for each unsold product not reported as unsold; and

(d) penalty amounts for unsold products above a certain percentage in the case of a withdrawal of products.

Answer:

Yes, the abovementioned payments of liquidated damages (the penalty amounts) would not be consideration for a taxable supply.

Question 5

Are delivery charges as defined in the agency contract for the delivery of products by you to the place where the agents sell the products, subject to GST as it is consideration for a separate taxable supply?

Answer:

Yes, delivery charges as defined in the agency contract for the delivery of products by you to the place where the agents sell the products are subject to GST as consideration for a separate taxable supply.

Question 6

Can the Commissioner confirm that the redemption of a gift voucher by presenting it to the service provider is not a supply by virtue of section 100-10 of the GST Act?

Answer:

Yes, the redemption of a gift voucher by presenting it to the service provider is not a supply by virtue of section 100-10 of the GST Act

Question 7

Will there be an increasing adjustment to you in regard to unredeemed vouchers, when the reserves for redemption of a gift voucher is written back to current income for accounting purposes by operation of section 100-15 of the GST Act?

Answer:

Yes, in regard to unredeemed vouchers, there will be an increasing adjustment to you when the reserves for redemption of a gift voucher are written back to current income for accounting purposes by operation of section 100-15 of the GST Act.

Question 8

Is your remuneration pursuant to the service provider agreement subject to GST as consideration for a taxable supply?

Answer:

Yes, your remuneration pursuant to the sample service provider agreement is subject to GST as consideration for a taxable supply.

Relevant facts:

You are registered for GST.

You sell a gift voucher product.

Your gift voucher allows its holder to select from a choice of things around a given theme.

Your products are distributed via distribution networks, telephone and an on-line website.

In broad terms a customer purchases your product online or from an agent (eg a retail store)

Pursuant to the agency contract, an agent retains a commission from the selling price of each gift product that was sold, and pays the remainder to you. The agent does not acquire title to the product. It remains your property until the payment is made in full by the customer. At which time the agent 'activates' the gift voucher and all rights and title to the product are transferred to the customer.

Pursuant to the agency contract, the agent undertakes to provide everyday to you the 'activated' gift voucher codes that correspond to the gift products sold. In the case of late transmission or failure to provide one or more daily activated gift voucher code files for a specified period, the agent will be bound to pay a penalty.

Pursuant to the agency contract, in the event of expiry or termination of the agency contract, the agent undertakes to remit immediately to you all of the products held which are in good state of repair and of merchantable quality. If the products are not returned or those that are returned are not in a good state of repair or of merchantable quality, the agent will pay you a penalty.

Further, under the agency contract, an annual inventory count is undertaken. Where there is a sales variance, and the sales variance is above a certain percentage, the agent will be billed at a set amount per unsold product not reported as unsold. The sales variance may arise as a result of lost or stolen products.

Furthermore, under a clause in the agency contract, in the case of withdrawal of the products because of the end of marketing of that product or because the product is outdated, if the stock of unsold products is greater than certain percentage of the volume of products ordered by the agent, you may bill the agent a penalty amount.

The customer generally gives the gift product to another person (beneficiary) as a gift. The beneficiary surrenders the gift voucher to a service provider who provides one of a number of goods or services specified in the product as chosen by the beneficiary. There is no ability to 'top up' the gift product and, without being presented for redemption there is no way to retain any entitlements.

A clause in the agency contract provides that in case of a delivery to the point of sale, the delivery charges are at the expense of the agent.

You have entered into a number of agreements with service providers.

A clause in the service provider agreement provides that you have the right but not the obligation, at your sole discretion, to promote and advertise the product and the services as included therein. The service provider accepts that the service(s) may be marketed by you via one or more products.

Pursuant to the service provider agreement, the service provider reports the confidential codes included on the gift voucher to you via a website and sends the gift voucher to you. Once you have validated the service provider's claim, you will pay the service provider the stated monetary value of the product less your own remuneration.

The characteristics, function and purpose of the product:

(a) the gift voucher will entitle the beneficiary to receive a supply of their choice from a number of things, which would otherwise be taxable supplies; the supply of their choice will be provided by a service provider chosen amongst those specified in the product;

(b) the original gift voucher must be presented to the service provider on redemption;

(c) the gift voucher must be redeemed before the expiration date on the product;

(d) the right or entitlement to receive the supply of the service will cease to exist on exercise of that right or entitlement (redemption) or when it expires;

(e) on cessation of the right, the product will not perform any other function; and

(f) the monetary value of the product varies and is stated on its packaging as well as incorporated in bar codes.

While the product is currently sold with a removable price sticker on the box, you would prefer to distribute the product without a price sticker.

Reasons for decision

1. Is the supply of the gift voucher to customers in Australia a non-taxable supply of a voucher pursuant to section 100-5 of the GST Act?

Subsection 7-1(1) of the GST Act provides that GST is payable on taxable supplies and taxable importations.

Section 9-5 of the GST Act states:

You make a taxable supply if:

(a) you make the supply for *consideration; and

(b) the supply is made in the course or furtherance of an *enterprise that you *carry on; and

(c) the supply is *connected with Australia; and

(d) you are *registered, or *required to be registered.

However, the supply is not a *taxable supply to the extent that it is *GST-free or *input taxed.

(* denotes a term defined in section 195-1 of the GST Act)

Your product is distributed through distribution networks, telephone and an on-line website.

 

The supply of your product will be a taxable supply where the requirements of section 9-5 of the GST Act are met. However, where Division 100 of the GST Act applies, it alters the application of the basic rules so that GST is not payable on the supply of certain vouchers.

 

To be treated as a voucher to which Division 100 of the GST Act applies, an article must satisfy the meaning of voucher in section 100-25 of the GST Act as well as the additional requirements in section 100-5 of the GST Act. A voucher which satisfies both sections 100-25 and 100-5 of the GST Act is referred to as a face value voucher (FVV).

 

In determining whether your gift vouchers are FVVs, their characteristics, function, and purpose need to be determined. In this regard, Goods and Services Tax Ruling GSTR 2003/5 (GSTR 2003/5) provides guidance on the issue.

 

The requirements of a voucher that are contemplated by section 100-25 of the GST Act are that:

 

· · it has a single function or purpose

· · it entitles the holder to receive supplies on redemption

· · its presentation is integral to supplies on redemption and

· · it is capable of being redeemed.

 

You have advised that your product will allow its beneficiary to select from a choice of things around a given theme. The beneficiary must present the gift voucher to a service provider, who provides one of a number of goods and/or services specified in the product as chosen by the beneficiary. There is no ability to top up the product and without being presented for redemption, there is no ability to retain any entitlements. Accordingly, your gift voucher will meet the requirements of section 100-25 of the GST Act.

 

For your gift voucher to receive the concessionary treatment under Division 100 of the GST Act, it must comply with the additional requirements of section 100-5 of the GST Act. These requirements are:

 

· · the supply of your gift vouchers would otherwise be a taxable supply,

· · the holder is entitled to supplies up to the monetary value of the vouchers,

· · the monetary value is stated on or incorporated in the vouchers and

· · the vouchers provide a reasonable choice and flexibility of supplies.

In your case, you sell the gift vouchers for consideration, the supply of the gift voucher is made in the course or furtherance of your enterprise, the supply is connected with Australia and you are registered for GST. As such, the requirements in paragraphs 9-5(a) to 9-5(d) of the GST Act will be met.

However, the supply is not a taxable supply to the extent that it is GST-free or input taxed.

Therefore, we need to consider whether the sale of your gift vouchers will be GST-free or input taxed.

 

Subsections 9-30(1) and 9-30(2) of the GST Act state:

 

(1) A supply is GST-free if:

(a) it is GST-free under Division 38 or under a provision of another Act; or

(b) it is a supply of a right to receive a supply that would be GST-free under paragraph (a).

 

(2) A supply is input taxed if:

(a) it is input taxed under Division 40 or under a provision of another Act; or

(b) it is a supply of a right to receive a supply that would be input taxed under paragraph (a).

 

A voucher evidences a right or entitlement to receive supplies in the future, and the obligation to make supplies, on the exercise or redemption of that right or entitlement.

 

You have advised that your gift voucher will allow its beneficiary to select from a choice of things around a given theme.

As such, your gift vouchers will not entitle the beneficiary to receive input taxed supplies under Division 40 of the GST Act or under a provision of another Act. Further, it will not entitle the beneficiary to receive GST-free supplies under Division 38 of the GST Act or under a provision of another Act.

Therefore, the supply of your gift voucher would otherwise be a taxable supply.

As discussed above, the beneficiary must present the gift voucher to a service provider, who provides one of a number of goods and/or services specified in the product as chosen by the beneficiary. There is no ability to top up the gift product and without being presented for redemption there is no way to retain any entitlements. Thus, the requirement that the holder is entitled to supplies up to the monetary value of the voucher is met.

You have advised that the monetary value of the gift vouchers varies and is stated on the packages as well as incorporated in bar codes.

The Commissioner has discussed this requirement in paragraphs 80C to 82 of GSTR 2003/5 as follows.

80C. A voucher other than a prepaid phone card or facility satisfies section 100-5 if the stated monetary value is explicitly set out on the voucher or in documents accompanying the voucher.

80D. A voucher which exists partly in a physical form and partly in an electronic or machine readable form, can still satisfy this requirement.

81. A document may meet the requirements to be a voucher. Order 1 Rule 4 of the Federal Court Rules defines a 'document' to include any record of information which is a document within the definition contained in the Dictionary in the Evidence Act 1995 and any other material data or information stored or recorded by mechanical or electronic means.

82. If all the information evidencing the holder's entitlement to supplies up to a monetary value is on the voucher it may be a voucher to which section 100-5 applies. For example, the voucher may exist on paper or a plastic card, and the monetary value may be incorporated in a bar code or a magnetic strip on the voucher. The monetary value must be so incorporated for the life of the voucher. The bar code or magnetic strip may also incorporate the unredeemed value remaining on the voucher. The monetary value stated on the voucher can be evidenced through the assistance of mechanical or electronic means. This requirement can also be satisfied if the voucher exists only in electronic form. A visual image of the voucher on screen showing the relevant monetary value will satisfy this requirement.

Accordingly the monetary value may be incorporated in a bar code on the gift voucher. Consequently, the requirement that the monetary value is stated on or incorporated in the vouchers is satisfied.

GSTR 2003/5 explains the meaning of the requirement that a voucher must provide a reasonable choice and flexibility of supplies. Paragraphs 74 -77 of GSTR 2003/5 states the following:

74. The supplies to which the holder is to be entitled under section 100-5 are supplies up to a monetary value, not supplies of a monetary value. A voucher that entitles its holder to a specified supply is not one to which subsection 100-5(1) applies, even if a monetary value or price is stated on the voucher. What is required is that the terms of the voucher must entitle the holder to a reasonable choice and flexibility as to the types of supplies for which the voucher may be redeemed.

75. The Explanatory Memorandum to Division 100 explains this requirement in section 100-5 as follows:

1.97 Only vouchers that entitle the holder to supplies up to the monetary value stated on the voucher come within Division 100. The types of things contemplated are vouchers etc. which entitled the holder to goods or services from a particular provider up to the value stated (for example a gift voucher)...

1.98 Division 100 will not cover things which are for a specified good (sic) or service but which may also state a price or value of the good (sic) or service, such as a bus ticket, a movie ticket or an airline ticket. These types of supplies entitle the holder to a specified service such as a set number of trips on a bus or travel on a particular date or over a particular period (for example a monthly bus passes). These types of supplies are subject to the normal rules and subject to GST at the time of the supply of the ticket etc.

76. A voucher may be for a specific type of supply such as 'dog grooming services' and state a monetary value. To come within section 100-5, the voucher must not stipulate the specific supply or be limited to a specific supply. For example, a statement on a voucher that it entitles the holder to a deluxe dog wash and clip priced at $20 would preclude the voucher from being treated under section 100-5 as it is for a specific supply.

Example 13: car wash voucher - a FVV

77. Hans buys a voucher from his local service station. The voucher entitles him to car wash services up to the value of $50, the amount is clearly indicated on the voucher. The car wash offers a range of wash products (for example, Prime, Premium and Superlative), which are of different values, as well as vacuuming, waxing, polishing, window cleaning and perfuming. Hans may use the voucher to acquire any of the services or any combination of them up to the monetary value of his voucher. This is a FVV because there is reasonable choice and flexibility as to the supplies for which the voucher may be redeemed.

We note from the sample of product provided, that the gift voucher entitles the holder to a reasonable choice and flexibility as to the types of supplies for which the voucher may be redeemed.  

Accordingly, your gift voucher will meet the requirements in section 100-5 of the GST Act. It falls under Division 100 of the GST Act and is considered to be FVV.

Division 100 of the GST Act provides that a supply of a FVV is not subject to GST, though the supplies on redemption of a FVV will be taxed if the requirements of section 9-5 are met.

 

2. Does the gift voucher have a stated monetary value by having its monetary value incorporated in a barcode?

While the product is currently sold with a price sticker on the box, you would prefer to distribute the product without a price sticker, given that it is a gift, and the customer will need to remove the sticker before gifting it to the beneficiary

As provided in paragraphs 80C to 82 of GSTR 2003/5 and as discussed under question 1 above, monetary value may be incorporated in a bar code on the gift product.

3. Can the Commissioner confirm that the payment of commission or similar payment to agents for the supply of gift vouchers to third parties does not constitute consideration for a taxable supply by operation of section 100-18 of the GST Act?

GSTR 2003/5 provides guidance on an arrangement for supply of a voucher under section 100-18 of the GST Act as follows.

Arrangement for supply of a voucher under section 100-18

157. The GST treatment of a commission or similar payment made by a supplier of a voucher to another entity will depend on whether section 100-18 applies. That is, if a supplier of a voucher enters into an arrangement in writing with another entity (who may or may not be an agent of the supplier) to supply a voucher to a third party, section 100-18 applies to simplify accounting for GST.

158. For the purposes of section 100-18 the arrangement must:

* be in writing;

* be one under which the other entity supplies (whether or not as an agent on the supplier's behalf) a voucher to a third party; and

* require the supplier to pay, or be liable to pay, an amount as a commission or similar payment.

158A. If, under such an arrangement, the supplier pays or is liable to pay to the other entity a commission or similar payment, the supply of services to which that payment relates is treated under section 100-18 as if it were not a taxable supply.

158B. The effect of treating a commission or similar payment as not being consideration for a taxable supply is that it is not necessary for the entity supplying the services to remit GST in respect of its supply. It follows that the supplier of the voucher cannot claim a corresponding input tax credit for its acquisition of services.

In your case, you have an arrangement in writing. Under such an arrangement, you are liable to pay a commission to your agent. The supply of services to which this payment relates is treated under section 100-18 of the GST Act as if it were not a taxable supply. The effect of treating a commission as not being consideration for a taxable supply is that your agents are not required to remit GST in respect of their supplies. It follows that you cannot claim a corresponding input tax credit for your acquisition of such services.

4. Can the Commissioner confirm that the following payments are not subject to GST because the amounts represent a reduction in the agent's commission and not consideration for a separate taxable supply?

(a) penalty amounts for the late transmission or failure to provide one or more daily activated gift voucher files for a specified period;

(b) penalty amounts charged to the agent for each product that is not returned or that is returned but is not in a good state of repair or of merchantable quality in the event of the expiry or termination of the agency contract;

(c) sales variance amounts charged to the agent for each unsold product not reported as unsold; and

(d) penalty amounts for unsold products above a certain percentage in the case of a withdrawal of the products.

We note that the abovementioned payments are penalties for non-compliance of certain requirements.

In the case of Dunlop Pneumatic Tyre Co Ltd v New Garage and Motor Co Ltd [1915] AC 79, Lord Dunedin has set out some principles, including:

· extravagant and unconscionable in comparison with the greatest loss that one could conceivably be proved to have followed from the breach.

· A sum greater than the sum which ought to have been paid.

· Impossible to make precise pre-estimation.

It will be a question to be decided upon the terms and circumstance of each contract. It is judged at the time of contract and not at the time of breach.

If the predominant contractual function was:

· to deter a party form breaking the contract - penalty and thus unenforceable.

· to compensate the innocent party for breach - liquidated damages and thus enforceable.

In your case, the above penalty payments are to compensate the innocent party for a breach of contract term. It will be liquidated damages

Settlement of a liquidated damages claim usually results in payment of the liquidated damages by one party to another. In your case, it will be from the agent to you. At the time of payment, it may be considered as entering into an obligation to surrender a right to pursue further action against the agent in respect of breach of contract, or alternatively to refrain from taking action against the agent. Either course would constitute a supply under paragraphs (e) or (g) of subsection 9-10(2) of the GST Act.

 

Subsections 9-10(1) and (2) of the GST Act states:

 

(1) A supply is any form of supply whatsoever.

(2) Without limiting subsection (1), supply includes any of these:

(a) a supply of goods;

(b) a supply of services;

(c) a provision of advice or information;

(d) a grant, assignment or surrender of real property;

(e) a creation, grant, transfer, assignment or surrender of any right;

(f) a financial supply;

(g) an entry into, or release from, an obligation:

(i) to do anything; or

(ii) to refrain from an act; or

(iii) to tolerate an act or situation;

(h) any combination of any 2 or more of the matters referred to in paragraphs (a) to (g). 

However, to be a taxable supply, there must be a supply for consideration. There must be a sufficient nexus between the supply and consideration for there to be a supply for consideration.

 

The following paragraphs of Goods and Services Tax Ruling GSTR 2001/4 refer to such claims that are not supplies:

 

Where the subject of a claim is not a supply

 

71. Disputes often arise over incidents that do not relate to a supply. Examples of such cases are claims for damages arising out of property damage, negligence causing loss of profits, wrongful use of trade name, breach of copyright, termination or breach of contract or personal injury.

 

72. When such a dispute arises, the aggrieved party will often assert its right to an appropriate remedy. Depending on the facts of each dispute a number of remedies may be pursued by the aggrieved party in order to ensure adequate compensation. Some of these remedies may be mutually exclusive but it is still open to the aggrieved party to plead them as separate heads of claim until such time as the matter is resolved by a court or through negotiation.

 

73. The most common form of remedy is a claim for damages arising out of the termination or breach of a contract or for some wrong or injury suffered. This damage, loss or injury, being the substance of the dispute, cannot in itself be characterised as a supply made by the aggrieved party. This is because the damage, loss, or injury, in itself does not constitute a supply under section 9-10 of the GST Act.

 

The settlement of the claim for liquidated damages finalises the claim for damages. However, the damage or loss being the subject of the dispute does not itself constitute a supply under section 9-10 of the GST Act.

Thus, it is considered that there is insufficient nexus between the supply and consideration in such cases, and as a result, there is no taxable supply.

Accordingly, the payment of liquidated damages in these circumstances would not be consideration for a taxable supply.

5. Are delivery charges as defined in the agency contract for the delivery of products by you to the place where the agents sell the products, subject to GST as consideration for a separate taxable supply?

In your case, the agency contract clearly states that delivery charges are at the expense of the agent. You will be reimbursed for the amount paid on the agent's behalf. Hence, there is no GST payable by you as the delivery services are supplied to the agent by the third party. It is not part of the consideration payable by the agent for a supply made by you.

A delivery charge is consideration for a supply of delivery service by a third party to the agent. It is consideration for a separate taxable supply if it meets all the requirements as specified in section 9-5 of the GST Act.

6. Can the Commissioner confirm that the redemption of a gift voucher by presenting it to the service provider is not a supply by virtue of section 100-10 of the GST Act?

Paragraph 41 of the GSTR 2003/5 provides:

41. In subsection 100-10(1) the term 'the act of redeeming' refers to the act of the holder of the voucher (that is, the customer at the time of redemption) in handing over or otherwise providing the voucher to the supplier in exchange for supplies. Subsection 100-10(1) was inserted for the avoidance of doubt; preventing the act of giving up of rights or entitlements evidenced by the voucher from being treated as a supply. However, a supply for which the voucher is redeemed is still a supply. Subsection 100-10(1) applies to all vouchers within the meaning of section 100-25.

Accordingly, the act of redeeming a voucher is not a supply. A supply for which the voucher is redeemed is still a supply.

Paragraphs 89 and 90 of the GSTR 2003/5 provide:

Consideration for the supply on redemption

89. Section 100-12 clarifies that when a voucher is redeemed for a taxable supply, the consideration for the supply is the stated monetary value on the voucher less any amounts refunded, plus any additional consideration provided for the supply. If a voucher is partly redeemed for a taxable supply, the consideration for the supply is the amount of the stated monetary value of the voucher that the redemption represents and any additional consideration for the supply.

90. Section 100-12 applies to supplies made on or after 11 May 2005 and is a clarifying amendment as noted in paragraph 4.7 of the 2006 Explanatory Memorandum:

Division 100 is intended to apply so that, on redemption of a voucher, the supplier of the goods or services is required to remit GST calculated on the stated monetary value on the voucher. The monetary value may be stated on the voucher or in documents accompanying the voucher. If, on redemption of the voucher, the supplier of the goods and services did not remit GST based on the stated monetary value, any value added by distributors of vouchers, initially supplied to them at an amount less than the value stated on the voucher, would not be subject to GST.

In your case, when the beneficiary redeemed a voucher, the supplier of the goods and/or services is required to remit GST calculated on the stated monetary value of the voucher.

7. Will there be an increasing adjustment to you in regard to unredeemed vouchers, when the reserves for redemption of a gift voucher is written back to current income for accounting purposes by operation of section 100-15 of the GST Act?

Paragraphs 121 and 122 of the GSTR 2003/5 provide:

Increasing adjustments for unredeemed FVV s - section 100-15

121. Section 100-15 applies only to FVVs. There may be circumstances where some FVVs are not redeemed. Section 100-15 requires increasing adjustments to account for the GST payable on FVVs where:

· a voucher was supplied for consideration;

· the voucher was a FVV;

· the voucher has not been fully redeemed; and

· the supplier of the voucher writes back, for accounting purposes, to current income any reserves for the redemption of the voucher.

122. A FVV that is unredeemed, in full or in part, when it expires may be subject to section 100-15, but only to the extent that it is not redeemed.

Accordingly, in regard to unredeemed vouchers, there will be an increasing adjustment to you when the reserves for redemption of the gift vouchers are written back to current income for accounting purposes by operation of section 100-15 of the GST Act.

8. Is your remuneration pursuant to the service provider agreement subject to GST as consideration for a taxable supply?

According to the service provider agreement, you have a right in your sole discretion to promote and advertise the product and the services as included therein. The service provider accepts that the service(s) may be marketed by you via one or more products.

Accordingly there is a supply of services under subsection 9-10(2)(b) of the GST Act.

In your case, you make the supply for consideration; the supply is made in the course or furtherance of an enterprise that you carry on, the supply is connected with Australia and you are registered.

Accordingly, your remuneration pursuant to the service provider agreement is subject to GST as it is consideration for a taxable supply. It will be a taxable supply as all the conditions in section 9-5 of the GST Act are met.

Disclaimer

You cannot rely on the rulings in the Register of private binding rulings in your tax affairs. You can only rely on a private ruling that we have given to you (or to someone acting on your behalf).

The Register of private binding rulings is a public record of private rulings issued by the Tax Office. The Register is an historical record of rulings, and we do not update it to reflect changes in the law or our policies.

The rulings in the Register have been edited and may not contain all the factual details relevant to each decision. Do not use the Register to predict Tax Office policy or decisions.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).