Document ID: chunk:federal_register_of_legislation:F2023L00330:clause:1_6
Version: federal_register_of_legislation:F2023L00330
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 2668–3311

6  Waiver of the requirement to hold a tax invoice
  For the purposes of attributing an input tax credit for a creditable acquisition to a tax period, a prescribed recipient is not required to hold a tax invoice under subsection 29-10(3) of the Act if:
            (a) the creditable acquisition is made through an electronic purchasing system; and
            (b) at the time the prescribed recipient gives a GST return to the Commissioner for the tax period to which the input tax credit (or any part of the input tax credit) for the acquisition would otherwise be attributable, they hold documents that meet the requirements in section 7.