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    <description>GST on vouchers is determined by the nature of the supply and by whether the goods, services or potential suppliers are identifiable at issue. If identifiable, the time of supply is the date of issue; if not, the time of supply is the date of redemption. The statutory definition treats a voucher as an instrument accepted as consideration or part consideration where the goods, services or potential suppliers are indicated on the instrument or in related documentation, including terms and conditions of use. Rates depend on tariff classification of the voucher.</description>
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