100‑12 Consideration on redemption of vo100‑12 Consideration on redemption of vouchers

100‑12 Consideration on redemption of vouchers

(1) To avoid doubt, the consideration for a *taxable supply of a thing acquired by fully redeeming a *voucher is taken to be the sum of: (a) the *stated monetary value of the voucher, reduced by any amount of that value refunded to the holder of the voucher in respect of the supply; and (b) any additional consideration provided for the supply. (2) To avoid doubt, the consideration for a *taxable supply of a thing acquired by partly redeeming a *voucher is taken to be the sum of: (a) the amount of the *stated monetary value of the voucher that the redemption represents; and (b) any additional consideration provided for the supply. (3) Subsections (1) and (2) have effect despite section 9‑15 (which is about consideration).