Federal Register of Legislation - Australian Government

Primary content

Determinations/Taxation as made
This Determination relates to the waiver of requirements for tax invoices for supply because of section 84-5 of the A New Tax System (Goods and Services Tax) Act 1999.
Administered by: Treasury
Registered 29 Nov 2006
Gazetted 14 Jun 2000
Date of repeal 30 Mar 2017
Repealed by Goods and Services Tax: Waiver of Tax Invoice Requirement Determination 2017 for intangible supplies from offshore

COMMONWEALTH OF AUSTRALIA

 

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999

 

DETERMINATION

 

 

Under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 and subsection 4(1) of the Acts Interpretation Act 1901 I make the following determination:

 

Citation

1.                  This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No 2) 2000. 

 

Commencement

2.         (1)        This determination commences on the date the A New Tax System (Goods
            and Services Tax) Act 1999
commences.

(2)        This determination does not revoke, amend or vary the A New Tax System
            (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination
            (No 1) 2000
.

 

Circumstances where the requirement for a tax invoice does not apply

3.         The circumstances set out in the following paragraph are circumstances of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply:

(a)                where the input tax credit for a creditable acquisition relates to a supply that is a taxable supply because of section 84-5 of the Act.

 

Definitions

4.         (1)        the following expression is defined for the purposes of this determination:

                        The Act means the A New Tax System (Goods and Services Tax) Act 1999.

(2)               Other expressions in this determination have the same meaning as in the Act

 

Dated this 14th day of June 2000

 

Signed by Peter Chochula

Senior Tax Counsel

Goods and Services Tax Program

Delegate of the Commissioner