A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 2 Indirect tax transition
A New Tax System (Goods and Services Tax Transition) Act 1999
23 At the end of Part 5
24A Unredeemed vouchers
Section 100-15 of the GST Act applies to vouchers supplied before 1 July 2000, and not redeemed before that day, in the same way that it applies to vouchers supplied after that day.