Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This determination 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
Date of repeal 15 Jun 2023
Repealed by A New Tax System (Goods and Services Tax): Recipient Created Tax Invoice Determination 2023