9.5. What are the tax invoice requirements for leases?

Non-interpretative – other references (see GSTR 2013/1External Link - Goods and services tax: tax invoices) GSTR 2013/1External Link provides guidelines on tax invoice requirements. A single document can be a tax invoice for a supply if it satisfies the requirements of subsection 29-70(1) of the GST Act and it shows the price of the supply. A lease agreement document may be used as a tax invoice to the extent that the requirements of subsection 29-70(1) are satisfied.

    Last modified: 24 Jun 2015QC 16359