Which of the Following Statements Is not True with Respect

Which of the following statements is not true with respect to the acquisition of vouchers?

A) GST does not apply when the voucher is sold to the customer
B) The initial sale of the voucher is considered taxable and so attracts GST
C) GST applies when the voucher is redeemed by the holder and the relevant goods or services are sold to the customer
D) The special rules regarding vouchers are set out in Division 100 of the GST Act 1999