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)