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

Chapter 4 - The special rules  

Part 4-6 - Special rules mainly about tax periods  

Note:

The special rules in this Part mainly modify the operation of Part 2-6, but they may affect other Parts of Chapter 2 in minor ways.

Division 153 - Agents etc. and insurance brokers  

Subdivision 153-A - General  

153-15   Tax invoices  

(1)  
If you make a *taxable supply through an agent, an obligation to issue a *tax invoice relating to the supply:


(a) arises whether the *recipient makes a request for a tax invoice to you or the agent; and


(b) is complied with if either you or the agent gives the recipient a tax invoice within 28 days after the request.

(2)  
However, you and the agent must not both issue separate *tax invoices relating to the supply.

Note:

If Subdivision 153-B is to apply to the supply, there will be an arrangement under which only your agent can issue the tax invoice: see paragraph 153-50(1)(d).

(3)  
This section has effect despite section 29-70 (which is about tax invoices).




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