1A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Determination 2023

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Commonwealth Coat of Arms of Australia

 

A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Determination 2023

I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.

Dated  7 March 2023

Ben Kelly

Deputy Commissioner of Taxation

 

 

 

Contents

1  Name

2  Commencement

3  Authority

4  Definitions

5  Schedules

6  Waiver of the requirement to hold a tax invoice

7  Document information requirements

Schedule 1—Repeals

A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Legislative Instrument 2013

 

1  Name

  This instrument is the A New Tax System (Goods and Services Tax): Waiver of Tax Invoice Requirement (Offer Documents and Renewal Notices) Determination 2023.

2  Commencement

 (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

• Commencement information
• Column 1 Column 2 Column 3
• Provisions Commencement Date/Details
• 1. The whole of this instrument On the day after this instrument is registered.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

 (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

  This instrument is made under subsection 29-10(3) of the Act.

4  Definitions

Note: A number of expressions used in this instrument are defined in the Act, including the following: