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If you read my Dakka Geek Code, you'll see that I know the rules quite well, but there are a few still that still escape me.
So would someone please tell me what the Necron rule, 'Phase Out' does, when it occurs, how it affects you, both the Necron player and the opponent.

In a one word answer- Annoying

There is too much.. i will som op

Necron armies phase out (autolose) when 75% of the models in the army that have the Necron rule are destroyed, after We'll be Back has been accounted for.

It was originally a game-balance rule to stop the Necrons from being to powerful, but these days it pretty much guarantees a Necron loss as people will focus on forcing phase out rather than the mission at hand.

Monoliths, C'tan, Pariahs, Tomb Spyders and Scarab swarms do not have the Necron rule.

We aren't supposed to give out wholesale rules or codexes here.

The detailed answer to your question is on page 13 of the Necron Codex.

But simply put, phase out is a condition that occurs to a Necron force when the number of Necron units fall below a specific point.
When this occurs, the Necron army leaves the battlefield and gives an automatic victory to the opponent.

Question answered. Moving on.