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Inland Revenue

Tax Policy

PUBLISHED 9 April 2001

Changes to GST-voucher rules explained

Legislation enacted on 27 March contained small but important changes clarifying the GST treatment of transactions involving vouchers. Retailers involved in multi-party voucher arrangements will benefit from the changes, as will those concerned with the application of the "not practical" test. The changes apply from 10 October 2000. They are explained here in a special report, GST treatment of tokens, stamps and vouchers.