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Goods and Services Tax: Waiver of Tax Invoice Requirement (eftpos Interchange Services Reports) Determination 2021
6. Relief from requirement to hold a tax6. Relief from requirement to hold a tax invoice
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6. Relief from requirement to hold a tax invoice
For the purposes of attributing an input tax credit for a creditable acquisition of an eftpos interchange service to a tax period, a member is not required (under subsection 29-10(3) of the GST Act) to hold a tax invoice if the requirements of section 7 of this determination are satisfied.