Goods and Services Tax Advice

GSTA TPP 022W

Goods and services tax: Is the fee for services provided by an entity to a retail outlet for the administration of an arrangement involving section 100-5 vouchers, commonly referred to as face value vouchers (FVVS), subject to GST?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 022 is withdrawn with effect from today.

1. This Goods and Services Tax Advice dealt with the GST treatment of fees for services provided by an entity to a retail outlet for the administration of an arrangement involving FVVs.

2. GSTA TPP 022 is withdrawn because the Commissioner's view regarding the GST consequences of fees for administrative services for an arrangement involving FVVs is contained in paragraphs 140 to 150 of GSTR 2003/5 Goods and Services Tax Ruling: vouchers. Therefore GSTA TPP 022 is no longer necessary.

Commissioner of Taxation
7 May 2014

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Not previously issued as a draft

References

ATO references:
NO 1-5BBXMG9

Related Rulings/Determinations:

GSTA TTP 019
GSTA TTP 020
GSTA TTP 021
TR 2006/10

Subject References:
face value vouchers
taxable supplies
fee for services

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)
TAA 1953 Sch 1 Div 358