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Vouchers and GST Claims

Vouchers and GST Claims

Where a voucher is purchased (often as a gift) there is an issue on whether a GST input is claimable on it.  Usually, it will not be claimable on the purchase of the voucher but the recipient who uses it would be eligible for a claim provided they meet the normal rules for claiming inputs (ie registered for GST and the goods or services are applied by them to make taxable supplies).  This is the case with the likes of Prezzy Cards, Petrol vouchers and Farmers, Noel Leeming, Foodtown gift vouchers.  The problem is that in some rare cases GST will be claimable on the Voucher itself so the question is how do you tell?  The answer is to look carefully at the invoice or till receipt to ensure it complies with the GST documentation requirements and particularly whether it shows that GST was actually charged.  If so, the GST input is claimable if not, then a GST input is not available.

Source:  Tax-e-mail Issue 2301

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