Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 3G

Electronic invoicing

             (1)  The Commissioner's functions include the function of developing and/or administering a framework or system for electronic invoicing.

             (2)  Without limiting subsection (1), the Commissioner may develop the framework or system by adopting (with appropriate modifications) a framework or system for electronic invoicing operating outside Australia.

             (3)  The Commissioner has power to do all things that are necessary or convenient to be done for or in connection with the performance of the Commissioner's functions under this section.

             (4)  Without limiting subsection (3), the Commissioner's powers under that subsection include:

                     (a)  entering into agreements for integrating the framework or system for electronic invoicing mentioned in subsection (1) with frameworks or systems for electronic invoicing that operate outside Australia; and

                     (b)  entering into agreements for accessing the framework or system for electronic invoicing mentioned in subsection (1); and

                     (c)  liaising with:

                              (i)  foreign countries; and

                             (ii)  agencies, and other entities, of foreign countries;

                            to develop common approaches to electronic invoices between countries.

             (5)  This section does not limit any functions or powers the Commissioner has apart from this section.



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