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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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