Federal Register of Legislation - Australian Government

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Determinations/Taxation as made
This determination waives the requirement to hold a tax invoice before being able to attribute an input tax credit (or any part of it) to a tax period for Custom Service Leasing customers provided that certain information requirements are met.
Administered by: Treasury
Registered 29 Mar 2017
Tabling HistoryDate
Tabled HR30-Mar-2017
Tabled Senate09-May-2017
Date of repeal 15 Aug 2017
Repealed by Goods and Services Tax: Waiver of Tax Invoice Requirement (Corporate Card Statements) Legislative Instrument 2017
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Legislative Instrument
F2017L00335 : Authoritative PDF Document : 0.4MB Primary Document Icon F2017L00335 : ZIP Document : 83KB
3 pages

Explanatory Statement
F2017L00335ES : PDF Document : 0.5MB Primary Document Icon F2017L00335ES : ZIP Document : 90KB
3 pages