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The advice is withdrawn because it is a duplication of existing ATO view and therefore no longer required.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

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