Skip to main content

Your shopping cart is empty

Search Journal Articles

01 May 14 GST Advice withdrawn

On 30 April 2014 the ATO withdrew GSTA TPP 021 entitled “Goods and services tax: Is a payment by an entity to reimburse a retail outlet for the face value of a section 100-5 voucher (commonly referred to as a face value voucher (FVV)), which was redeemed by a customer, subject to GST?”: withdrawal notice GSTA TPP 021W.

The advice is withdrawn because it is a duplication of existing ATO view and therefore no longer required.

The Commissioner’s views regarding reimbursements for the redemption of s 100-5 vouchers are contained in paragraphs 139 to 150 of GSTR 2003/5.

Search All Articles
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Journals Date range