Goods and Services Tax Advice
GSTA TPP 019A1 - Addendum
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?
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Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Advice GSTA TPP 019 to update the Date of Effect section to reflect the amendments within the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 which came into effect on 1 July 2010.
GSTA TPP 019 is amended as follows:
1. Application of this GST Advice
Omit the paragraphs; substitute:
Application of this GST Advice
This Advice applies [to tax periods commencing] both before and after its date of issue. However, this Advice will not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of this Advice (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10).
2. Related Rulings/Determinations/GST Advice
Insert:
Related Rulings/Determinations/GST Advice:
TR 2006/10
Omit 'TAA 1953 37'; substitute 'TAA 1953 Sch 1 Div 358'.
This Addendum applies on and from 1 July 2010.
Commissioner of Taxation
31 October 2012
References
ATO references:
NO 1-409EPDL
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