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    <title>VOUCHERS ARE GOODS AND NOT ‘ACTIONABLE CLAIMS’</title>
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    <description>Vouchers that are purchased and resold at face value exhibit value and transferable ownership and, being movable property in the claimant&#039;s possession prior to redemption, qualify as goods rather than actionable claims, distinguishing them from money and linking their GST treatment to the supply and time-of-supply rules applicable to vouchers.</description>
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      <description>Vouchers that are purchased and resold at face value exhibit value and transferable ownership and, being movable property in the claimant&#039;s possession prior to redemption, qualify as goods rather than actionable claims, distinguishing them from money and linking their GST treatment to the supply and time-of-supply rules applicable to vouchers.</description>
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