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  • 2.14 Class of tax invoices that may be issued by the recipient of a taxable supply of construction work or related goods and services.

    Non-Interpretative - straight application of the law

    ATO position

    An industry determination A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No 27) - Property and Construction sets out the requirements for Recipient Created Tax Invoices.

      Last modified: 12 Jun 2012QC 16479