A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000
Reference: WTI 2000/2
Document type: Legislative Instrument
Enabling act: A New Tax System (Goods and Services Tax) Act 1999
Date of issue: 14 June 2000
Signatory: Peter Chochula Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner
Registration number: F2006B11650
Registration date: 29 November 2006

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: (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.

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.