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

Chapter 4 - The special rules  

Part 4-6 - Special rules mainly about tax periods  

Note:

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  

View history reference

 View history note

 Hide history note

History

Div 153 heading substituted by No 20 of 2010, s 3 and Sch 3 item 1, applicable in relation to supplies and acquisitions made on or after 1 July 2010. The heading formerly read:

Division 153 - Agents and insurance brokers

Div 153 heading substituted by No 177 of 1999, s 3 and Sch 1 item 109, effective 1 July 2000. The heading formerly read:

Division 153 - Agents

Subdivision 153-A - General  

View history reference

 View history note

 Hide history note

History

Subdiv 153-A heading inserted by No 92 of 2000, s 3 and Sch 4 item 5, effective 1 July 2000.

153-15   Tax invoices  

(1)    
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.

Note:

If Subdivision 153-B is to apply to the supply, there will be an arrangement under which only your agent can issue the tax invoice: see paragraph 153-50(1)(d) .

 View history note

 Hide history note

History

S 153-15(2) amended by No 20 of 2010, s 3 and Sch 3 item 3, by substituting the note, applicable in relation to supplies and acquisitions made on or after 1 July 2010. The note formerly read:

Note:

If Subdivision 153-B is to apply to the supply, only your agent can issue the tax invoice: see subsection 153-55(3) .

S 153-15(2) amended by No 92 of 2000, s 3 and Sch 4 item 6, by inserting the Note at the end, effective 1 July 2000.

(3)    
This section has effect despite section 29-70 (which is about tax invoices).

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.