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
4 Section 195-1 (definition of tax invoice)
Repeal the definition, substitute:
tax invoice has the meaning given by subsections 29-70(1) and 48-57(1), and includes a document that the Commissioner treats as a tax invoice under subsection 29-70(1B). However, it does not include a document that does not comply with the requirements of section 54-50 (if applicable).