For source of ATO view, refer to paragraphs 89 to 90 of
GSTR 2003/5External Link - Goods and Services Tax: Vouchers
The vouchers provisions clarify that a supplier who makes telecommunication supplies on redemption of a type of phone card which is considered to be a Division 100 voucher for GST purposes is required to remit GST based on the stated monetary value of that phone card if the card is supplied for more than nil consideration. The monetary value may be stated on the card or in documents accompanying the card.
If a phone card is supplied for nil consideration then there is no taxable supply.
The previous wording of this issue is provided in the footnote and represented the ATO view in relation to some types of phone cards up until 11 May 2005. 11