Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No.1) 2010
Reference: RCTI 2010/1
Document type: Determination
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 4 November 2010
Signatory: Shane Reardon Deputy Commissioner of Taxation
Registration number: F2010L02949
Registration date: 9 November 2010


1. Name of Determination: This determination is the Goods and Services Tax: Recipient Created Tax Invoice Amendment Determination (No.1) 2010 | 2. Commencement: This determination is taken to have commenced on 1 July 2010. | 3. Purpose: Schedule 1 amends the A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoice Determination (No. 1) 2000 (F2006B11580) registered on the Federal Register of Legislative Instruments on 15 November 2006. | 4. Schedule 1 Amendments: Subclause 3(d)(i)(B) Omit is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) to be the joint venture operator of the joint venture; or Substitute is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) to be the joint venture operator of the joint venture; or Omit is nominated in an application for approval of a GST joint venture made under paragraph 51-5(1)(c) to be the joint venture operator of the joint venture; or Substitute is nominated in a written agreement for the formation of a GST joint venture made under paragraph 51-5(1)(ea) to be the joint venture operator of the joint venture; or Subclause 3(d)(i)(C) Omit is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c) Substitute is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) Omit is approved as the joint venture operator of the joint venture under paragraph 51-70(1)(c) Substitute is nominated as the joint venture operator of the joint venture under paragraph 51-70(1)(c) Clause 5 Definitions Relevant entity Subclause (b) Omit is a participant, or has applied as a participant, in the same GST joint venture as a recipient; or Substitute is a participant in the same GST joint venture as a recipient; or Relevant entity Subclause (b) Omit is a participant, or has applied as a participant, in the same GST joint venture as a recipient; or Substitute is a participant in the same GST joint venture as a recipient; or