A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  

Note:

The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.

Division 100 - Vouchers  

100-20   Vouchers supplied to non-residents and redeemed by others in the indirect tax zone  

This Division does not apply to a * voucher supplied to a * non-resident if, because of the application of subsection 38-190(3) , the supply is not * GST-free .