A New Tax System (Goods and Services Tax) Regulations 1999 (repealed)

Part 4-7 - Special rules mainly about returns, payments and refunds  

Division 168 - Tourist refund scheme  

Subdivision 168-1 - Kinds of acquisitions  

168-5.05   Tax invoice  

(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.

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

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