Goods and Services Tax Advice

GSTA TPP 021W

Goods and services tax: Is a payment by an entity to reimburse a retail outlet for the face value of a section 100-5 voucher (commonly referred to as a face value voucher (FVV)), which was redeemed by a customer, subject to GST?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 021 is withdrawn with effect from today.

1. Goods and Services Tax Advice GSTA TPP 021 explained whether a payment would be subject to GST if it was made by an entity to reimburse a retail outlet for the face value of a FVV which was redeemed by a customer.

2. GSTA TPP 021 is withdrawn because it is a duplication of existing ATO view and therefore no longer required.

3. The Commissioner's views regarding reimbursements for the redemption of section 100-5 vouchers are contained in paragraphs 139 to 150 of Goods and Services Tax Ruling GSTR 2003/5 Goods and Services Tax: Vouchers.

Commissioner of Taxation
30 April 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 1-576L81X

Related Rulings/Determinations:

GSTA TTP 019
GSTA TTP 020
TR 2006/10

Subject References:
face value vouchers
taxable supplies

Legislative References:
ANTS(GST)A 1999 9-5
ANTS(GST)A 1999 9-10(4)
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