Federal Register of Legislation - Australian Government

Primary content

Other as made
This instrument waives the requirement for a recipient making a creditable acquisition using electronic purchasing systems to hold a tax invoice for an input tax credit to be attributable to a tax period when they hold a document that meets the requirements prescribed in this instrument.
Administered by: Treasury
Registered 22 Mar 2013
Tabling HistoryDate
Tabled HR14-May-2013
Tabled Senate14-May-2013
Enabled by
TitleRegisterIdNumber
A New Tax System (Goods and Services Tax) Act 1999
C2004A00446No. 55, 1999