Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.35

Tax invoices not required for "reverse charged" supplies made by non-residents

             (1)  A * non-resident is not required to issue a * tax invoice for a * taxable supply of the non-resident that is a taxable supply to which section 83-5 applies.

             (2)  Subsection (1) has effect despite section 29-70 (which is about the requirement to issue tax invoices).

             (3)  Subsection 29-10(3) does not apply in relation to a * creditable acquisition made by an entity as a result of being the * recipient of a * taxable supply to which section 83-5 applies.



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