Explanatory Memorandum
Circulated By the Authority of the Treasurer, the Hon Wayne Swan MPChapter 3 - Tax invoices
Outline of chapter
3.1 Schedule 3 to this Bill amends the goods and services tax (GST) law to simplify the requirements for a document to be a tax invoice by expressing the requirements in a more principled way.
Context of amendments
Tax invoices
3.2 Tax invoices play an important role in the GST system. They are the mechanism by which the GST treatment that a supplier adopts for a supply is communicated by the supplier to a recipient and reconciled with the recipient's treatment of an acquisition.
3.3 To ensure this communication occurs, recipients must hold a tax invoice to substantiate input tax credit claims for acquisitions over $75 (excluding GST). Similarly, suppliers must provide a tax invoice within 28 days of being requested to do so by the recipient.
3.4 Section 29-70 of the A New Tax System (Goods and Services Tax) Act 1999 ( GST Act) and Regulations 29-70.01 and 29-70.02 of the A New Tax System (Goods and Services Tax) Regulations 1999 ( GST Regulations) set out the requirements that a document must satisfy in order for it to be a tax invoice.
3.5 The current list of requirements is lengthy and prescriptive. Even if all of the necessary information has been included on a document, errors in the form in which this information is provided or in the structure of the document can mean that the document is not a tax invoice.
Summary of new law
3.6 Schedule 3 amends the present requirements for an invoice to be a tax invoice, replacing the current prescriptive list with equivalent but more flexible principles. It also integrates and streamlines the special requirements for tax invoices that are recipient created tax invoices.
3.7 As a result of these amendments, a document may be a tax invoice if it is issued by the supplier in the approved form and contains sufficient information to allow a number of key matters to be determined, including:
- •
- the supplier's identity and Australian Business Number (ABN);
- •
- the nature of the supply; and
- •
- the amount of GST payable.
3.8 These amendments can also allow an entity to treat a document as a tax invoice. Where an entity receives a document from another entity that is not a tax invoice as it is missing key information, then the entity may treat the document as a tax invoice if:
- •
- the document makes clear that it is intended as a tax invoice; and
- •
- the missing information can be obtained from other documents issued by the other entity.
3.9 This concession can also apply to recipient created tax invoices.
3.10 As a result of these changes minor errors should no longer result in documents not being tax invoices. Instead documents generally only fail to constitute a tax invoice where key information has not been provided.
Comparison of key features of new law and current law
| New law | Current law |
|
Issuer of tax invoices
Tax invoices must be issued by the supplier (or by the recipient if they are recipient created tax invoices). |
Issuer of tax invoices
Tax invoices must be issued by the supplier (or by the recipient if they are recipient created tax invoices). |
|
Information required
A tax invoice must contain information sufficient to determine:
|
Information required
A tax invoice must contain:
If all of the supplies are taxable and GST payable is 1/11th of the total price, then the tax invoice must include a statement to the effect that the total amount payable includes GST or the total amount of GST payable. If all of the supplies are taxable but GST payable is less than 1/11th of the total price, the tax invoice must show the amount, excluding GST, payable for the taxable supply or supplies and the amount of GST payable on the taxable supply or supplies. If not all supplies are taxable, then the tax invoice must clearly identify each taxable supply, state the total amount of GST payable and the total amount payable. |
| New law | Current law |
|
Treating documents as tax invoices
An entity that is issued with a document may treat the document as a tax invoice if:
|
Treating documents as tax invoices
Taxpayers may only treat a document that does not contain the specific information required as a tax invoice if the Commissioner of Taxation (Commissioner) has exercised his discretion to treat the document as a tax invoice. |
|
GST groups
A document may be a tax invoice, despite not identifying the recipient, if it identifies the GST group, the representative member or another member of the GST group to which the recipient belongs. A recipient of a supply can still require a supplier to provide a tax invoice which identifies the recipient of the supply rather than just the relevant GST group, or another member or the representative member of the GST group. |
GST groups
There are no special rules about the contents of a tax invoice for members of GST groups. |
|
Recipient created tax invoices
Recipient created tax invoices are tax invoices issued by the recipient of a taxable supply. This is only permitted where the tax invoice belongs to a class of tax invoices that the Commissioner has determined in writing may be issued by the recipient. Recipient created tax invoices are subject to the same requirements as other tax invoices. However, as outlined above, recipient created tax invoices must also make clear that they are recipient created tax invoices. The following information must also be able to be clearly ascertained from the document:
|
Recipient created tax invoices
Recipient created tax invoices are tax invoices issued by the recipient of a taxable supply. This is only permitted where the tax invoice belongs to a class of tax invoices that the Commissioner has determined in writing may be issued by the recipient. Separate, though overlapping, requirements exist for a document to be a recipient created tax invoice. |
Detailed explanation of new law
Tax invoices
General requirements
3.11 These amendments repeal and replace the present requirements for a document to be a tax invoice in subsection 29-70(1) of the GST Act. The regulations containing the prior list of requirements will no longer have effect and are expected to be repealed by regulation.
3.12 Following these amendments, a document is a tax invoice if it meets several requirements.
3.13 The first of these is that the document is issued by the supplier, unless it is a recipient created tax invoice, in which case it must be issued by the recipient . [Schedule 3, item 1, paragraph 29-70(1)(a)]
3.14 The second requirement is that the document is in the approved form. Consistent with the present rules, this permits the Commissioner to set basic procedural requirements to ensure efficient administration . [Schedule 3, item 1, paragraph 29-70(1)(b)]
3.15 The third requirement is that the document contains enough information to allow the determination of:
- •
- the supplier's identity and ABN;
- •
- the identity or ABN of the recipient, if the consideration for the supply is $1,000 or more;
- •
- what is being supplied, including the quantity (if applicable) and the price;
- •
- the GST treatment of the supply (that is, to what extent it is taxable);
- •
- the date the document is issued;
- •
- the amount of GST (if any) payable in relation to each supply included on the document; and
- •
- that it can be clearly determined from the document that it is intended to be a tax invoice.
[Schedule 3, item 1, paragraphs 29-70(1)(c) and (d)]
3.16 Further matters may be specified by regulation . [Schedule 3, item 1, subparagraph 29-70(1)(c)(viii)]
3.17 The extended requirements for recipient created tax invoices are discussed separately in paragraph 3.28.
3.18 As is currently the case, a tax invoice may include more than one supply, provided it meets the information requirements for each supply. If the document does not meet the requirements to be a tax invoice for a particular supply or supplies, it remains a tax invoice for other supplies it covers for which it meets the requirements.
3.19 Consistent with the flexible approach underlying these changes, the amendments require key information to be able to be clearly ascertained from the document. This means that, provided the information can be found in the document, it does not matter that it is not specifically stated or in a particular format. For example, the requirement to provide the price of what is supplied could be satisfied by stating a unit price and the quantity, or stating the extent to which a taxable supply is taxable and the amount of GST payable. Similarly, one piece of information may often be sufficient to satisfy more than one condition. For example, the description of the supply may also make clear the identity of the supplier, such as in certain cases where a new membership in a club is issued.
3.20 However, it is not enough that the required information can be found in the document. The required information must be clear in the document. Information is also not able to be clearly ascertained from a document if the information can only be determined by reference to some outside source. For example, if a document met all of the requirements to be a tax invoice, but did not contain the supplier's ABN, it would not be sufficient if it contained information which would allow the ABN to be found on the Australian Business Register. Information that can be determined in conjunction with an external reference is not information that can be clearly ascertained from the document.
3.21 The requirement that the document contains sufficient information to make clear that it is a tax invoice establishes an objective test that must be satisfied from the document alone. Other information and documents relating to the intentions of the issuer are not relevant. This objective test provides certainty by ensuring that the status of the document does not depend on subjective intention or external information that may not be available to the recipient.
3.22 The most direct way to satisfy this requirement is to include the words 'tax invoice' on the document. However, other forms of words are also acceptable (for example, 'GST invoice'). In some circumstances, the context of the document itself may make this intention clear without any title to this effect. For example, a document could include a statement to the effect that it provides all the information needed for the recipient to claim their input tax credits. However, merely containing all of the other required information will not be sufficient to demonstrate that the document is intended to be a tax invoice. It is expected that to avoid any doubt, most suppliers will continue to include the words 'tax invoice' on documents . [Schedule 3, item 1, paragraph 29-70(1)(d)]
3.23 The Commissioner retains the discretion to treat a document that does not satisfy the tax invoice requirements as a valid tax invoice . [Schedule 3, item 1, subsection 29-70(1B)]
3.24 Despite the changes made to tax invoices, in all cases documents that satisfy the current requirements remain tax invoices. Suppliers that comply with the existing law will not be required to make any changes to existing systems as a result of these amendments. Existing businesses have established systems in place to generate tax invoices and recipient created tax invoices and requiring change when it is not needed would impose unnecessary compliance costs.
3.25 Instead, these amendments seek to remove the excessive compliance costs that can be imposed on recipients which result from the infrequent cases where non-compliant tax invoices are issued to them by suppliers.
3.26 Tax invoices complying with existing Australian Taxation Office (ATO) guidelines will continue to be valid tax invoices and the ATO's voluntary industry code for tax invoices continues to set out best practice.
3.27 These revised requirements do not apply to adjustment notes. Most of the requirements for adjustment notes are set by a legislative determination by the Commissioner.
Recipient created tax invoices
3.28 Presently separate, though overlapping, requirements exist for recipient created tax invoices. These amendments remove this distinction, creating a single set of criteria. However, a number of the requirements apply specifically to recipient created tax invoices. Recipient created tax invoices must include the identity or ABN of the recipient, even where the total value of the supplies included in the document is less than $1,000. It is also a requirement that the document clearly indicates that the GST is payable by the supplier. Finally, it must be clear from the document that it is intended to be a recipient created tax invoice . [Schedule 3, item 1, subparagraphs 29-70(1)(c)(ii) and (vii), paragraph 29-70(1)(d)]
3.29 These extra requirements reflect the special features of recipient created tax invoices. As these documents are issued by the recipient it is important that the recipient is identified by the document. Similarly, as the receipt of a recipient created tax invoice has quite different implications for the supplier than the receipt of a tax invoice, it is important that the nature of the document be made clear. Accordingly, it must be made clear in the document that it is intended to be a recipient created tax invoice and that the GST is payable by the entity in receipt of the document.
3.30 These amendments continue to allow the Commissioner to specify classes of tax invoices that are permitted to be issued by recipients. As a result, all existing legislative instruments specifying such classes remain valid.
Use of other documents by recipients
3.31 Where a recipient receives a document that is intended to be a tax invoice, but it does not contain all of the required information, the document may be treated as a tax invoice by the recipient if the missing information is able to be ascertained from one or more other documents issued by the supplier . [Schedule 3, item 1, subsection 29-70(1A)]
3.32 Such other documents could range from other documentation provided in relation to a transaction, prior tax invoices or a business card containing the supplier's ABN that has been provided by the supplier to the recipient.
3.33 These other documents need not have been intended as a tax invoice. Instead, they merely need to have been issued by the supplier and contain the required information.
3.34 These amendments address concerns expressed that the tax invoice requirements often result in a recipient being disadvantaged by their supplier's error. This concern is addressed by allowing recipients to claim input tax credits if the recipient has a document intended to be a tax invoice and the missing information can be clearly ascertained from other documents provided by the supplier.
3.35 Although the document is treated as a tax invoice for the purposes of the recipient it does not satisfy the obligation of the supplier to provide a tax invoice. Thus a recipient may still request the supplier to supply a tax invoice that meets the tax invoice requirements. Consistent with the present situation, the supplier must then provide a valid tax invoice within 28 days of this request.
3.36 This outcome ensures that the more flexible tax invoice rules that the amendments introduce do not inadvertently result in suppliers becoming less diligent in providing the necessary tax invoice information in one document. Were this to occur on a wide scale then it would result in higher compliance costs being passed onto recipients that would need to devote more resources to identifying multiple documents to obtain the necessary tax invoice information.
3.37 Recipients are under no obligation to use this concession. Rather, it is one of a number of options that are available to a recipient. If a recipient receives a non-compliant tax invoice, they may instead request a valid tax invoice from the supplier. Alternatively, they may seek to have the Commissioner exercise one of his various relevant discretions or powers, such as treating a document that is not a tax invoice as a tax invoice or allowing an input tax credit to be attributed without a tax invoice . [Schedule 3, item 1, subsection 29-70(1B) and the note following subsection 29-70(1B)]
3.38 The same rule also applies for suppliers in the case of recipient created tax invoices.
3.39 However, this concession does not apply to recipients for recipient created tax invoices they issue. In this case, as the recipient was responsible for producing the document, it is appropriate that the recipient bear responsibility for issuing a document meeting the necessary requirements . [Schedule 3, item 1, subsection 29-70(1A)]
Tax invoices issued by agents
3.40 The GST law also allows agents to issue tax invoices for a supply made through the agent. Tax invoices issued by agents will be covered by the amendments in the same way as all other tax invoices.
3.41 In particular, where an agent issues a tax invoice for a supply made by another entity through the agent, the recipient of this supply may treat the document as a tax invoice in the same way they could if the document was issued by the supplier. Likewise, when the agent rather than the recipient receives a flawed tax invoice for an acquisition made by the recipient through the agent, this concession can similarly apply to allow the recipient to treat the document as a tax invoice using information in other documents provided to the agent.
Tax invoices issued to entities in GST groups
3.42 These amendments also address issues concerning input tax credits that arise in the context of GST groups.
3.43 Under normal circumstances the GST grouping rules mean that all input tax credits are claimed by the representative member on behalf of the GST group. As a result there is generally little significance attached to which particular entity within the GST group made the relevant acquisition. [1] However, the correct entity must be identified on the tax invoice. Often this can create difficulties for GST groups and their suppliers, as suppliers may be uncertain which of the grouped entities is making the acquisition.
3.44 These amendments address this situation by modifying the information required for a document to be a tax invoice for acquisitions by a member of a GST group.
3.45 If a document:
- •
- would be a tax invoice if it contained information from which the recipient's identity or ABN could be readily determined; and
- •
- contains sufficient information to clearly show the identity of the GST group, the representative member or another member of the GST group,
- then the document is a tax invoice . [Schedule 3, item 3, subsections 48-57(1) and (3)]
3.46 This concession, however, only applies if the representative member of the GST group is entitled to claim an input tax credit for the acquisition. This ensures that the concession only applies to acquisitions by members of the GST group . [Schedule 3, item 3, paragraph 48-57(1)(c)]
3.47 If another entity is identified in the document rather than the acquiring entity, the concession only applies if the representative member would have been entitled to claim the input tax credit had that other entity made the acquisition. Again, this ensures the concession only applies if the entity identified is a member of the GST group . [Schedule 3, item 3, subparagraph 48-57(1)(d)(iii)]
3.48 This concession reducing the identification requirements in GST groups can apply in conjunction with the concession allowing recipients to treat a document as a tax invoice despite it missing information where other supplier-issued documents enables the minimum tax invoice information requirements to be met. For example, a document can be treated as a tax invoice by a recipient of a supply if:
- •
- despite not identifying the recipient of the supply, it identifies the representative member of the group; and
- •
- it omits the ABN of the supplier but the ABN is included on another document issued by the supplier to the recipient.
3.49 Although a document can be treated as a tax invoice as a result of the grouping concession, it does not satisfy the requirement for suppliers to issue a tax invoice identifying the recipient of the supply or supplies at the request of the recipient. While generally the identity of the particular entity making the acquisition is not significant in the context of a GST group there are circumstances in which it is important, such as where adjustments arise following an entity leaving the GST group. This qualification ensures that taxpayers still have a legal right to a more accurate tax invoice should it become necessary, but are not obliged to seek such a tax invoice where it is otherwise unnecessary . [Schedule 3, item 3, subsection 48-57(2)]
3.50 The tax invoice concession for GST groups does not apply to recipient created tax invoices. Therefore recipients issuing recipient created tax invoices must include their identity on the document, rather than just identifying the GST group or another member of the GST group. Applying a concession in these circumstances is unnecessary as there are no compliance costs associated with self-identification.
Miscellaneous matters
3.51 The regulations include rules in relation to how amounts are to be rounded on tax invoices. Following these amendments, rounding on tax invoices will be addressed under section 9-90 of the GST Act.
3.52 The definition of a 'tax invoice' in the GST Act is amended to reflect the additional rules included for tax invoices and to clarify the interaction between the tax invoice rules and the GST branch rules. This latter change confirms that the GST branch registration number must be included on tax invoices where taxable supplies are made through a GST branch . [Schedule 3, item 4, definition of' 'tax invoice' in section 195-1]
3.53 The table of special rules concerning tax invoices and adjustment notes is updated . [Schedule 3, item 2, section 29-99]
Application and transitional provisions
3.54 These amendments apply in relation to net amounts for tax periods commencing on or after 1 July 2010 . [Schedule 3, item 5]
Index
Schedule 1: GST groups and GST joint ventures
| Bill reference | Paragraph number |
| Item 1, section 48-1 and item 2 | 1.87 |
| Item 3, subsections 48-5(1) to (3) | 1.18 |
| Item 3, subsection 48-5(4) and item 16, subsections 48-71(1) and (3) | 1.19 |
| Item 3, subsections 48-7(1) and (2) | 1.20 |
| Item 3, subsections 48-7(3) and (4) | 1.21 |
| Item 4, subsection 48-10(2A) | 1.35 |
| Item 5 | 1.87 |
| Item 6, subsection 48-40(1), item 7, paragraph 48-40(1)(b), item 8, subsection 48-40(1), item 9, subsection 48-45(1), item 10, paragraph 48-45(1)(b), item 11, subsection 48-45(2), item 12, subsection 48-50(1) and item 13, paragraph 48-50(1)(a) | 1.26 |
| Item 14, section 48-51 | 1.27 |
| Item 14, section 48-52 | 1.28 |
| Item 14, section 48-53 | 1.29 |
| Item 15 | 1.87 |
| Item 16, subsections 48-70(1) and (3) | 1.22 |
| Item 16, paragraphs 48-70(1)(e) and (2)(c), and subsections 48-70(4) and (5) | 1.33 |
| Item 16, subsections 48-71(2) and (3) | 1.31 |
| Item 16, subsection 48-70(4) and subsections 48-71(1) and (3) | 1.24 |
| Item 16, subsections 48-70(6) and (7) | 1.23 |
| Item 17 | 1.87 |
| Item 18 | 1.87 |
| Item 19, subsections 48-73(1A) and (1B) | 1.32 |
| Item 20 | 1.25 |
| Item 20, section 48-75 | 1.34 |
| Item 21, section 51-1 and item 22 | 1.87 |
| Item 23, item 24, subsection 51-5(1), item 25, item 26, paragraph 51-5(1)(e), item 27, subsection 51-5(1), and item 28, subsections 51-5(2) and (3) | 1.36 |
| Item 28, subsection 51-5(4) and item 31, subsections 51-75(1) and (3) | 1.37 |
| Item 29, subsections 51-7(1) and (2) | 1.38 |
| Item 29, subsections 51-7(3) and (4) | 1.39 |
| Item 30 | 1.87 |
| Item 31, subsections 51-70(1) and (2) | 1.40 |
| Item 31, subsection 51-70(3), and subsections 51-75(1) and (3) | 1.42 |
| Item 31 | 1.43 |
| Item 31, subsections 51-70(4) and (5) | 1.41 |
| Item 31, subsections 51-75(2) and (3) | 1.44 |
| Item 32 | 1.87 |
| Item 33, paragraph 151-25(1)(c), item 34, paragraph 151-25(1)(d) and item 35 | 1.87 |
| Items 36 to 40 | 1.87 |
| Items 41 and 42 | 1.87 |
| Items 45 and 63 | 1.69 |
| Items 46 to 49 | 1.89 |
| Items 50 and 51 | 1.88 |
| Items 52 and 53 | 1.90 |
| Items 54 and 55, sections 110-60 and 110-65 | 1.46 |
| Items 56 and 57, subsection 444-80(1) and item 58, paragraphs 444-80(1A)(a) to (c) | 1.49 |
| Item 58, paragraph 444-80(1A)(d) and subsection 444-80(1B) | 1.52 |
| Item 58, paragraph 444-80(1A)(e) | 1.53 |
| Item 58, subsection 444-80(1C) | 1.55 |
| Item 58, subsection 444-80(1D) | 1.56 |
| Item 58, subsection 444-80(1E) | 1.57 |
| Items 59 and 60, subsection 444-90(1) and item 61, paragraphs 444-90(1A)(a) to (c) | 1.60 |
| Item 61, paragraph 444-90(1A)(d) and subsection 444-90(1B) | 1.63 |
| Item 61, paragraph 444-90(1A)(e) | 1.64 |
| Item 61, subsection 444-90(1C) | 1.66 |
| Item 61, subsection 444-90(1D) | 1.67 |
| Item 61, subsection 444-90(1E) | 1.68 |
| Item 62 | 1.91 |
| Subitem 43(1) | 1.71 |
| Subitem 43(2) | 1.72 |
| Subitem 43(3) | 1.73 |
| Subitem 43(4) | 1.74 |
| Subitem 43(5) | 1.75 |
| Subitem 43(6) | 1.76 |
| Subitem 43(7) | 1.77 |
| Subitem 43(8) | 1.78 |
| Subitem 44(1) | 1.79 |
| Subitem 44(2) | 1.80 |
| Subitem 44(3) | 1.81 |
| Subitem 44(4) | 1.82 |
| Subitem 44(5) | 1.83 |
| Subitem 44(6) | 1.84 |
| Subitem 44(7) | 1.85 |
| Subitem 44(8) | 1.86 |
Schedule 2: Rulings
| Bill reference | Paragraph number |
| Item 1, section 2-30 of the GST Act | 2.37 |
| Items 1 to 5, sections 2-30, 9-99, 11-25, 13-99 and 15-20 of the GST Act; and items 27 and 29, subsections 357-60(1) and 357-60(3) of Schedule 1 to the TAA 1953 | 2.41 |
| Item 6, section 155 of the Excise Act | 2.16 |
| Item 7, definition of 'excise duty' in subsection 995-1(1) of the ITAA 1997 | 2.23 |
| Item 8, definition of 'excise law' in subsection 995-1(1) of the ITAA 1997 | 2.24 |
| Items 9 to 12, definitions of 'indirect tax or excise ruling', 'indirect tax ruling', 'private indirect tax ruling' and 'public indirect tax ruling' in subsection 995-1(1) of the ITAA 1997 | 2.20 |
| Item 13, subsection 2(1) | 2.21 |
| Item 14, subsection 2(1) | 2.21 |
| Item 15, subsection 2(1) | 2.21 |
| Items 16 to 18, subsection 2(1) | 2.22 |
| Item 19, section 14ZVA | 2.14 |
| Items 20 and 21, subsections 14ZW(1AAB) and (1A) | 2.17 |
| Items 22 and 23, sections 105-1 and 105-60 of Schedule 1 to the TAA 1953 | 2.25 |
| Items 24 to 26, paragraphs 357-55(fb), (fc), (g), (j) and (k) of Schedule 1 to the TAA 1953 | 2.11 |
| Items 27 and 29, subsections 357-60(1) and (6) of Schedule 1 to the TAA 1953 | 2.46 |
| Item 28, subsection 357-60(1) of Schedule 1 to the TAA 1953 | 2.43 |
| Item 29, subsection 357-60(5) of Schedule 1 to the TAA 1953 | 2.47 |
| Items 30 to 33, subsections 357-75(1), (1A), (1B) and (2) of Schedule 1 to the TAA 1953 | 2.27 |
| Item 32, subsection 357-75(1A) of Schedule 1 to the TAA 1953 | 2.31 |
| Item 32, subsection 357-75(1B) of Schedule 1 to the TAA 1953 | 2.28, 2.29 |
| Item 34, subsections 358-10(2) and 358-20(3) of Schedule 1 to the TAA 1953 | 2.61 |
| Items 35 and 36, subsection 359-25(4) of Schedule 1 to the TAA 1953 | 2.55 |
| Items 37 and 38, paragraphs 359-30(a) and (b) of Schedule 1 to the TAA 1953 | 2.67 |
| Items 39 to 42, paragraph 359-55(1)(b), subsection 359-55(1) note, subsections 359-55(3) and (5) of Schedule 1 to the TAA 1953 | 2.59 |
| Item 43, paragraph 359-60(3)(c) of Schedule 1 to the TAA 1953 | 2.15 |
| Items 44 and 45, subsections 360-5(1) and (2A) of Schedule 1 to the TAA 1953 | 2.52 |
| Subitem 46(2) | 2.18, 2.70 |
| Subitem 46(3) | 2.72 |
| Subitem 46(4) | 2.74 |
Schedule 3: Tax invoices
| Bill reference | Paragraph number |
| Item 1, paragraph 29-70(1)(a) | 3.13 |
| Item 1, subsection 29-70(1A) | 3.31, 3.39 |
| Item 1, paragraph 29-70(1)(b) | 3.14 |
| Item 1, subsection 29-70(1B) | 3.23 |
| Item 1, subsection 29-70(1B) and subsequent note | 3.37 |
| Item 1, paragraphs 29-70(1)(c) and (d) | 3.15 |
| Item 1, subparagraphs 29-70(1)(c)(ii) and (vii), paragraph 29-70(1)(d) | 3.28 |
| Item 1, subparagraph 29-70(1)(c)(viii) | 3.16 |
| Item 1, paragraph 29-70(1)(d) | 3.22 |
| Item 2, section 29-99 | 3.53 |
| Item 3, subsections 48-57(1) and (3) | 3.45 |
| Item 3, paragraph 48-57(1)(c) | 3.46 |
| Item 3, subparagraph 48-57(1)(d)(iii) | 3.47 |
| Item 3, subsection 48-57(2) | 3.49 |
| Item 4, definition of' 'tax invoice' in section 195-1 | 3.52 |
| Item 6 | 3.54 |
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