CTHIn ForceLegislation
Goods and Services Tax: Waiver of Tax Invoice Requirement (eftpos Interchange Services Reports) Determination 2021
8. Information to be contained in an eft8. Information to be contained in an eftpos interchange services report
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8. Information to be contained in an eftpos interchange services report
The eftpos interchange services report must contain the following information:
(a) the recipient's name
(b) the recipient's address and/or Australian Business Number
(c) the date of the report and the period to which it relates
(d) for each supply recorded on the report –
(i) details of interchange fees paid
(ii) the quantity or extent of the supply (where applicable)
(iii) the date of the supply, and
(iv) the GST-inclusive amount of the supply.