A New Tax System (Goods and Services Tax) Act 1999
Note:Division 100 - Vouchers
To avoid doubt, the consideration for a *taxable supply of a thing acquired by fully redeeming a *voucher is taken to be the sum of:
(a) the *stated monetary value of the voucher, reduced by any amount of that value refunded to the holder of the voucher in respect of the supply; and
(b) any additional consideration provided for the supply. (2)
To avoid doubt, the consideration for a *taxable supply of a thing acquired by partly redeeming a *voucher is taken to be the sum of:
(a) the amount of the *stated monetary value of the voucher that the redemption represents; and
(b) any additional consideration provided for the supply. (3)
Subsections (1) and (2) have effect despite section 9-15 (which is about consideration).
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