Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)

Schedule 1   Time limit on entitlements to input tax credits and fuel tax credits

Part 1   Amendments relating to input tax credits

Income Tax Assessment Act 1997

14   Subsection 995-1(1)

Insert:

tax invoice has the meaning given by section 195-1 of the *GST Act.