A New Tax System (Goods and Services Tax) Act 1999
Note:Division 100 - Vouchers
A voucher is any:
(a) voucher, token, stamp, coupon or similar article; or
(b) *prepaid phone card or facility;
the redemption of which in accordance with its terms entitles the holder to receive supplies in accordance with its terms. However, a postage stamp is not a voucher.(2)
A prepaid phone card or facility is any article or facility supplied for the primary purpose of enabling the holder:
(a) to use, on a prepaid basis, telephone or like services supplied by a supplier of *telecommunications supplies; or
(b) to make, on a prepaid basis, acquisitions that are facilitated by using telephone or like services supplied by such a supplier.
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