• Decision

    The Commissioner will treat the receipt provided by the retailer for the purchase of a phone card as a tax invoice for the telephone calls that are made using that phone card. This decision applies only to pre-paid phone cards that are considered to be FVVs for GST purposes. The person using the phone card may need to substantiate that all telecommunication supplies:

    • were taxable supplies to them (for example, not GST-free international mobile roaming supplies); and
    • were all creditable acquisitions

    if they want to claim input tax credits based on 1/11th of the price of the phone card shown on any invoice or tax invoice covered by the determination. 9

      Last modified: 12 Apr 2013QC 16376