A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-4 - Special rules mainly about net amounts and adjustments  


The special rules in this Part mainly modify the operation of Part 2-4 , but they may affect other Parts of Chapter 2 in minor ways.

Division 142 - Excess GST  

Subdivision 142-C - Passed-on GST  

142-25   Working out if GST has been passed on  

Some or all of an amount of GST may have been passed on to another entity even if:

(a) a *tax invoice is not issued to or by that other entity; or

(b) a tax invoice issued to or by that other entity relates to that GST, but does not contain enough information to enable that GST to be clearly ascertained.



(a) you issue a *tax invoice or a notice under section 84-89 to another entity, or another entity issues a *recipient created tax invoice to you; and

(b) the invoice or notice contains enough information to enable some or all of an amount of GST to be clearly ascertained; and

(c) in a case where you must pay the *assessed net amount for a tax period to which the invoice or notice relates - you have paid that assessed net amount to the Commissioner;

the invoice or notice is prima facie evidence of that part of that GST having *passed on to that other entity.


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