83‑35 Tax invoices not required for “rev83‑35 Tax invoices not required for “reverse charged” supplies made by non‑residents

83‑35 Tax invoices not required for “reverse charged” supplies made by non‑residents

(1) A *non‑resident is not required to issue a *tax invoice for a *taxable supply of the non‑resident that is a taxable supply to which section 83‑5 applies. (2) Subsection (1) has effect despite section 29‑70 (which is about the requirement to issue tax invoices). (3) Subsection 29‑10(3) does not apply in relation to a *creditable acquisition made by an entity as a result of being the *recipient of a *taxable supply to which section 83‑5 applies.