Federal Register of Legislation - Australian Government

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Other as made
This instrument waives the requirement for a recipient making a creditable acquisition to hold a tax invoice for an input tax credit to be attributable to a tax period when they hold an offer document or a renewal notice 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
Date of repeal 24 Mar 2023
Repealed by A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Acquisitions from or by a Partnership) Determination 2023
Enabled by
A New Tax System (Goods and Services Tax) Act 1999
C2004A00446No. 55, 1999