A New Tax System (Goods and Services Tax) Act 1999
The special rules in this Part mainly modify the operation of Part 2-6 , but they may affect other Parts of Chapter 2 in minor ways.Division 153 - Agents etc. and insurance brokers
If you make a * taxable supply through an agent, an obligation to issue a * tax invoice relating to the supply:
(a) arises whether the * recipient makes a request for a tax invoice to you or the agent; and
(b) is complied with if either you or the agent gives the recipient a tax invoice within 28 days after the request. (2)
However, you and the agent must not both issue separate * tax invoices relating to the supply.
This section has effect despite section 29-70 (which is about tax invoices).
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