Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This determination allows a recycler that is the recipient of a taxable supply of second-hand goods to issue the tax invoice (called recipient created tax invoice) if the recycler determines the value of the taxable supply in the manner set out and all other requirements are satisfied. This will simplify both the invoicing and payment processes for the recycler and the supplier of second-hand goods.
Administered by: Treasury
Registered 28 Sep 2016
Tabling HistoryDate
Tabled HR10-Oct-2016
Tabled Senate10-Oct-2016
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Legislative Instrument
F2016L01524 : Authoritative PDF Document : 0.4MB Primary Document Icon F2016L01524 : ZIP Document : 71KB
3 pages

Explanatory Statement
F2016L01524ES : PDF Document : 0.4MB Primary Document Icon F2016L01524ES : ZIP Document : 66KB
4 pages