A New Tax System (Goods and Services Tax) Act 1999
Part 4-2 - Special rules mainly about supplies and acquisitions
Note:
The special rules in this Part mainly modify the operation of Part 2-2 , but they may affect other Parts of Chapter 2 in minor ways.
Division 75 - Sale of freehold interests etc.
75-30 Tax invoices not required for supplies of real property under the margin scheme
(1)
You are not required to issue a *
tax invoice
for a *
taxable supply
that you make that is solely a supply of *
real property
under the *
margin scheme
.
(2)
This section has effect despite section
29-70
(which is about the requirement to issue tax invoices).
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