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

Chapter 4 - The special rules  

Part 4-2 - Special rules mainly about supplies and acquisitions  


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

Division 75 - Sale of freehold interests etc.  

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

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 .

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

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