WTI 2000/2

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COMMONWEALTH OF AUSTRALIA

This legislative instrument has been repealed by WTTI 2017/3 (F2017L00330)

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

Under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 and subsection 4(1) of the Acts Interpretation Act 1901 I make the following determination:

Citation

1. This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000.

Commencement

2.(1) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences.

(2) This determination does not revoke, amend or vary the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 1) 2000.

Circumstances where the requirement for a tax invoice does not apply

3. The circumstances set out in the following paragraph are circumstances of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply:

(a)

where the input tax credit for a creditable acquisition relates to a supply that is a taxable supply because of section 84-5 of the Act.

Definitions

4.(1) The following expression is defined for the purposes of this determination:

the Act means the A New Tax System (Goods and Services Tax) Act 1999.

(2) Other expressions in this determination have the same meaning as in the Act.

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Dated this 14th day of June 2000.

Peter Chochula
Senior Tax Counsel
Goods and Services Tax Program
Delegate of the Commissioner

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Registration Number: F2006B11650

Registration Date: 29 November 2006

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