Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 6   Other amendments

A New Tax System (Goods and Services Tax) Act 1999

19   At the end of Division 75

Add:

75-30 Tax invoices not required for supplies of real property under the margin scheme

(1) You are not required to issue a*tax invoice for a*taxable supply that you make that is solely a supply of*real property under the*margin scheme.

(2) This section has effect despite section 29-70 (which is about the requirement to issue tax invoices).