Regulation 93A
Application of this Part
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 150 of 188
Regulation 93A
This Part applies to any voucher referred to in section 35A of the Act that —
(a)
is supplied on or after 1 January 2010; or
(b)
was supplied before 1 January 2010 and can no longer be redeemed on or after 1 January 2010, but only —
(i)
in relation to any unredeemed balance of the voucher; and
(ii)
if tax was not previously accounted for on that balance.