Goods and Services Tax Advice
GSTA TPP 020W
Goods and services tax: When a retail outlet makes a supply to a customer in exchange for a section 100-5 voucher, commonly referred to as a face value voucher (FVV), is the supply by the retail outlet a taxable supply?
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Notice of Withdrawal
Goods and Services Tax Advice GSTA TPP 020 is withdrawn with effect from today.
1. Goods and Services Tax Advice GSTA TPP 020 states that the supply by the retail outlet to a customer on redemption of a FVV is a taxable supply if the requirements of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 are satisfied.
2. GSTA TPP 020 is withdrawn as its content is duplicated in an existing ATO View.
3. The Commissioner's views regarding the redemption of section 100-5 vouchers are contained in paragraphs 12 and 84 of GSTR 2003/5 Goods and Services Tax Ruling: Vouchers
Commissioner of Taxation
16 April 2014
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Not previously issued as a draft
GSTA TTP 019
face value vouchers
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
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