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  

Note:

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 83 - Non-residents making supplies connected with the indirect tax zone  

83-35   Tax invoices not required for ``reverse charged'' supplies made by non-residents  

(1)  
A * non-resident is not required to issue a * tax invoice for a * taxable supply of the non-resident that is a taxable supply to which section 83-5 applies.

(2)  
Subsection (1) has effect despite section 29-70 (which is about the requirement to issue tax invoices).

(3)  
Subsection 29-10(3) does not apply in relation to a * creditable acquisition made by an entity as a result of being the * recipient of a * taxable supply to which section 83-5 applies.




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