A New Tax System (Goods and Services Tax) Act 1999
Note:Division 142 - Excess GST
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. (2)
(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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