100‑25 Meaning of voucher etc.100‑25 Meaning of voucher etc.

100‑25 Meaning of voucher etc.

(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.