Private ruling: Whether certain vouchers satisfy the requirements of Division 100 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act).
Date of advice: 8 February 2019
Published: May 2019

Ruling: You are an entity which sells vouchers for certain activities and services. You requested a private ruling to establish whether or not different types of vouchers fulfilled the requirements of Division 100 of the GST Act. It was determined that most of the vouchers satisfied the requirements of Division 100 of the GST Act. | In addition you asked whether Division 142 of the GST Act applied to prevent a refund of GST in relation to some of your vouchers under certain circumstances. It was determined that Division 142 of the GST Act did not operate to prevent a refund in that particular fact situation.