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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 48.57

Tax invoices that are required to identify recipients

  (1)   A document issued for a supply is taken to be a tax invoice if:

  (a)   it would not, but for this section, be a tax invoice because it does not contain enough information to enable the identity, or the * ABN, of the * recipient of the supply to be clearly ascertained; and

  (b)   there is no other reason why it would not be a tax invoice; and

  (c)   the * representative member of a * GST group is entitled under section   48 - 45 to an input tax credit for the * creditable acquisition relating to the supply; and

  (d)   the document contains enough information to enable the identity of at least one of the following to be clearly ascertained:

  (i)   the GST group;

  (ii)   the representative member;

  (iii)   another entity that is or was a * member of the GST group, if the representative member would still have been entitled under section   48 - 45 to that input tax credit if that other entity had been the recipient of the supply.

Note:   Subparagraph   (d)(iii) ensures that a member of the GST group identified in the document was a member of the group at the relevant time for the supply in question.

  (2)   However, any obligation that the supplier of a * taxable supply has under subsection   29 - 70(2) is an obligation to give to the * recipient of the supply a document that would be a * tax invoice for the supply even if subsection   (1) of this section had not been enacted.

Note:   This subsection ensures that a recipient's entitlement to a tax invoice, including (if subparagraph   29 - 70(1)(c)(ii) requires it) an entitlement to a tax invoice that enables the recipient's identity or the recipient's ABN to be clearly ascertained, is unaffected by this section.

  (3)   This section has effect despite section   29 - 70 (which is about tax invoices).


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