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Edited version of your private ruling
Authorisation Number: 1012165210146
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Ruling
Subject: Employee Gift Cards
The ruling concerned GST and employee gift cards, and the Commissioner has ruled on the following questions:
Question 1
Are the vouchers provided by you to your employees a Division 100 voucher under the A New Tax System (Goods and Services) Act 1999 (GST Act) supplied for consideration?
Answer
No
Question 2
Does section 9-75(3) of the GST Act apply to reduce the value of the supplies to any monetary consideration provided for GST purposes?
Answer
Not applicable. As there is no taxable supply of the voucher or the goods redeemed by the voucher, there is no need to work out its value for the purposes of section 9-75 of the GST Act.
Question 3
If GST does not apply, will the Commissioner refund the amount of goods and services tax (GST) remitted in error, under section 105-65 of Schedule 1 to the Taxation Administration Act 1953 (TAA)?
Answer
Yes