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I am not talking about fax2email or email2fax,just simplest case ,use your fax (connected to voip terminal) ,dialing ,then remote fax received,and worked

it's also simple to config in asterisk1.4,though I tried many configs before success
1. config in sip.conf
t38pt_udptl = yes
2. config codec = ulaw for your termination, your sip ata
I config in sip.conf [general]
disallow=all
allow=ulaw
3. you must use asterisk 1.4

above is all

if you want to setup fax2email,email2fax,you can check
the original url is : .asteriskguru.com/tutorials/spandsp.html