The State shall not be treated as providing a subsidy to the supplier if the subsidy or part thereof is a consideration for a supply of goods or services to the State.

The value of supply may be reduced in the case of a discount if the following conditions are met:

1. The customer benefits from the reduction in price. ^[G19]

2. The supplier funds the discount.

The value of a discount shall be the amount by which the consideration is reduced.

The value of a discount shall not include the value of any voucher used, and any such reduction shall be disregarded unless the voucher is provided for no consideration.

If the supplier issues and sells a voucher for consideration that is less than the value stated on the voucher, the value of discount shall be the difference between the value of the voucher and the consideration paid for such voucher.

The 'Voucher' shall not include an instrument that gives the right to receive goods or services or the right to receive a discount on the price of the goods or services unless the cash value for which the voucher may be redeemed is identified when issuing the voucher.