Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This instrument outlines a class of tax invoices that the Commissioner has determined may be issued by recipients of taxable supplies. The Commissioner makes the determination by taking account of a number of factors including the type of industry, the taxable supply, GST turnover of the recipient and certain requirements for issuing RCTIs. The factors reflect a balance between facilitating the practical use of RCTIs by businesses and maintaining the integrity of the GST system
Administered by: Treasury
Registered 30 Sep 2015
Tabling HistoryDate
Tabled HR12-Oct-2015
Tabled Senate12-Oct-2015
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Legislative Instrument
F2015L01560 : Authoritative PDF Document : 0.4MB Primary Document Icon F2015L01560 : ZIP Document : 56KB
3 pages

Explanatory Statement
F2015L01560ES : PDF Document : 0.4MB Primary Document Icon F2015L01560ES : ZIP Document : 17KB
3 pages