Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This determination waives the tax invoice requirement for government law enforcement agencies to claim input tax credits for creditable acquisitions relating to reimbursements of expenses incurred by their employees or agents when using an assumed name where due to the nature of their work, are unable to obtain a tax invoice. This is on the proviso that the government law enforcement agencies meet the requirements at the time they lodge their GST return.
Administered by: Treasury
Registered 28 Sep 2016
Tabling HistoryDate
Tabled HR10-Oct-2016
Tabled Senate10-Oct-2016
Enabled by
A New Tax System (Goods and Services Tax) Act 1999
C2004A00446No. 55, 1999