Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 (74 of 2010)
Schedule 3 Tax invoices
A New Tax System (Goods and Services Tax) Act 1999
3 After section 48-55
48-57 Tax invoices that are required to identify recipients
(1) 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.
Note: 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.
(2) 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.
Note: 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.
(3) This section has effect despite section 29-70 (which is about tax invoices).