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16 Apr 14 2 Goods and Services Tax Advices withdrawn

On 16 April 2014, the ATO withdrew the following 2 GST Tax Advices:

  • GSTA TPP 019W Goods and services tax: Are sales of section 100-5 vouchers, commonly referred to as face value vouchers (FVVs), to retail outlets and subsequent sales of the same vouchers to customers taxable supplies?
  • 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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