Private ruling: Employee Gift Cards
Published: May 2012

Ruling: Q1: Are the vouchers provided by you to your employees a Division 100 voucher under the A New Tax System (Goods and Services) Act 1999 (GST Act) supplied for consideration? | A1: No | Q2: Does section 9-75(3) of the GST Act apply to reduce the value of the supplies to any monetary consideration provided for GST purposes? | A2: Not applicable. As there is no taxable supply of the voucher or the goods redeemed by the voucher, there is no need to work out its value for the purposes of section 9-75 of the GST Act. | Q3: If GST does not apply, will the Commissioner refund the amount of goods and services tax (GST) remitted in error, under section 105-65 of Schedule 1 to the Taxation Administration Act 1953 (TAA)? | A3: Yes




Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet. | Subject: Employee Gift Cards: The ruling concerned GST and employee gift cards, and the Commissioner has ruled on the following questions: