The special rules in this Part mainly modify the operation of Part 2-2, but they may affect other Parts of Chapter 2 in minor ways.
Division 100 inserted by No 177 of 1999, s 3 and Sch 1 item 98, effective 1 July 2000.
100-12 Consideration on redemption of vouchers
(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.
(a) the amount of the *stated monetary value of the voucher that the redemption represents; and
S 100-12 inserted by No 32 of 2006, s 3 and Sch 4 item 9, applicable in relation to supplies made on or after 11 May 2005.