Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 142.25

Working out if GST has been passed on

             (1)  Some or all of an amount of GST may have been passed on to another entity even if:

                     (a)  a * tax invoice is not issued to or by that other entity; or

                     (b)  a tax invoice issued to or by that other entity relates to that GST, but does not contain enough information to enable that GST to be clearly ascertained.

             (2)  If:

                     (a)  you issue a * tax invoice or a notice under section 84-89 to another entity, or another entity issues a * recipient created tax invoice to you; and

                     (b)  the invoice or notice contains enough information to enable some or all of an amount of GST to be clearly ascertained; and

                     (c)  in a case where you must pay the * assessed net amount for a tax period to which the invoice or notice relates--you have paid that assessed net amount to the Commissioner;

the invoice or notice is prima facie evidence of that part of that GST having * passed on to that other entity.

Note:       The special rules in this Part mainly modify the operation of Part 2-5, but they may affect other Parts of Chapter 2 in minor ways.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback