48‑57 Tax invoices that are required to 48‑57 Tax invoices that are required to identify recipients

48‑57 Tax invoices that are required to identify recipients

(1) A document issued for a supply is taken to be a tax invoice if: (a) it would not, but for this section, be a tax invoice because it does not contain enough information to enable the identity, or the *ABN, of the *recipient of the supply to be clearly ascertained; and (b) there is no other reason why it would not be a tax invoice; and (c) the *representative member of a *GST group is entitled under section 48‑45 to an input tax credit for the *creditable acquisition relating to the supply; and (d) the document contains enough information to enable the identity of at least one of the following to be clearly ascertained: (i) the GST group; (ii) the representative member; (iii) another entity that is or was a *member of the GST group, if the representative member would still have been entitled under section 48‑45 to that input tax credit if that other entity had been the recipient of the supply.

Note: Subparagraph (d)(iii) ensures that a member of the GST group identified in the document was a member of the group at the relevant time for the supply in question.

(2) However, any obligation that the supplier of a *taxable supply has under subsection 29‑70(2) is an obligation to give to the *recipient of the supply a document that would be a *tax invoice for the supply even if subsection (1) of this section had not been enacted.

Note: This subsection ensures that a recipient’s entitlement to a tax invoice, including (if subparagraph 29‑70(1)(c)(ii) requires it) an entitlement to a tax invoice that enables the recipient’s identity or the recipient’s ABN to be clearly ascertained, is unaffected by this section.

(3) This section has effect despite section 29‑70 (which is about tax invoices).