Goods and Services Tax: Waiver of Tax Invoice Requirement (eftpos Interchange Services Reports) Determination 2021
7. Requirements for relief from holding 7. Requirements for relief from holding a tax invoice
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7. Requirements for relief from holding a tax invoice
A member is not required to hold a tax invoice in order to attribute an input tax credit to a tax period provided:
(a) the member holds an eftpos interchange services report that records the acquisition,
(b) the eftpos interchange services report meets the requirements of section 8 of this determination, and
(c) the member holds the eftpos interchange services report at the time the member gives its GST return for that tax period to the Commissioner.