RCTI 2010/1
AUSTRALIAN GOVERNMENT
This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.A New Tax System (Goods and Services Tax) Act 1999
I, Shane Reardon, Deputy Commissioner of Taxation, make this determination under subsection 29-70(3) of the A New Tax System (Goods and Services Tax) Act 1999.1. Name of Determination
This determination is the Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No.1) 2010
2. Commencement
This determination is taken to have commenced on 1 July 2010.
3. Purpose
Schedule 1 amends the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 (F2006B11580) registered on the Federal Register of Legislative Instruments on 15 November 2006.
4. Schedule 1 Amendments
Subclause 3(d)(i)(B)
Omit
is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) to be the joint venture operator of the joint venture; or
Substitute
is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) to be the joint venture operator of the joint venture; or
Subclause 3(d)(i)(C)
Omit
is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c)
Substitute
is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c)
Clause 5 Definitions
Relevant entity
Subclause (b)
Omit
is a participant, or has applied as a participant, in the same GST joint venture as a recipient; or
Substitute
is a participant in the same GST joint venture as a recipient; or
4 November 2010
Shane Reardon
Deputy Commissioner of Taxation
Registration Number: F2010L02949
Registration Date: 9 November 2010
RCTI 2010/1 - Explanatory statement