Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 100.25

  (1)   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.