s 100-18
In forceArrangement for supply of voucher
Volume 1s 1-1 to 113-5
Chapter 4The special rules
Part 4-2Special rules mainly about supplies and acquisitions
Division 100Vouchers
100-18 Arrangement for supply of voucher
(1)
An entity (the supplier) may, in writing, enter into an arrangement with another entity under which the other entity supplies (whether or not as an agent on the supplier’s behalf) a *voucher to a third party.
(2)
If, under the arrangement, the supplier pays, or is liable to pay, an amount, as a commission or similar payment, to the other entity for the other entity’s supply, the supply by the other entity to the supplier, to which the supplier’s payment or liability relates, is treated as if it were not a *taxable supply.
(3)
This section has effect despite section 9‑5 (which is about what are taxable supplies).
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