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

Chapter 4 - The special rules  

Part 4-1 - Special rules mainly about particular ways entities are organised  


The special rules in this Part mainly modify the operation of Part 2-2 so far as that Part deals with liability for GST and entitlement to input tax credits, but the special rules also affect other aspects of Part 2-2 and the other Parts of Chapter 2 .

Division 48 - GST groups  

Subdivision 48-B - Consequences of GST groups  

48-57   Tax invoices that are required to identify recipients  

A document issued for a supply is taken to be a tax invoice if:

(a) it would not, but for this section, be a tax invoice because it does not contain enough information to enable the identity, or the *ABN, of the *recipient of the supply to be clearly ascertained; and

(b) there is no other reason why it would not be a tax invoice; and

(c) the *representative member of a *GST group is entitled under section 48-45 to an input tax credit for the *creditable acquisition relating to the supply; and

(d) the document contains enough information to enable the identity of at least one of the following to be clearly ascertained:

(i) the GST group;

(ii) the representative member;

(iii) another entity that is or was a *member of the GST group, if the representative member would still have been entitled under section 48-45 to that input tax credit if that other entity had been the recipient of the supply.

Subparagraph (d)(iii) ensures that a member of the GST group identified in the document was a member of the group at the relevant time for the supply in question.

However, any obligation that the supplier of a *taxable supply has under subsection 29-70(2) is an obligation to give to the *recipient of the supply a document that would be a *tax invoice for the supply even if subsection (1) of this section had not been enacted.


This subsection ensures that a recipient ' s entitlement to a tax invoice, including (if subparagraph 29-70(1)(c)(ii) requires it) an entitlement to a tax invoice that enables the recipient ' s identity or the recipient ' s ABN to be clearly ascertained, is unaffected by this section.

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

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