A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 4 - The special rules  

PART 4-7 - SPECIAL RULES MAINLY ABOUT RETURNS, PAYMENTS AND REFUNDS  

Division 168 - Tourist refund scheme  

Subdivision 168-A - Kinds of acquisitions  

168-5.05   Tax invoice  

168-5.05(1)  
The acquisition may consist of one or more acquisitions from the same registered entity for which the acquirer holds one or more tax invoices.

168-5.05(2)  
Each acquisition must be accompanied by a tax invoice.




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