Gratuities, gift cards and vouchers

A voucher is any gift voucher, food voucher, book voucher, gift card, movie ticket, movie money, entry pass or any similar voucher, ticket or right.

The account code 5442 - Gratuities, Gift Cards and Vouchers, to be used for the purchase of all types of vouchers, has been established as a GST Free expense code, as the purchase of a voucher is only the transfer of cash from one payment method to a different payment method.


The purchase and issue of all vouchers is required to be recorded in a Gratuities Register to show how the vouchers have been used.


Practice Note for the purchase and use of gift vouchers, movie money and entry passes (pdf, 61kb)

Gratuities Register (xlsx, 153kb)