Document ID: chunk:federal_register_of_legislation:F2023L00342:clause:1_6
Version: federal_register_of_legislation:F2023L00342
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 3545–4374

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 recipient is not required to hold a tax invoice under subsection 29‑10(3) of the Act if:
            (a) the recipient makes a creditable acquisition of a thing by way of a supply that was made through the supplier's property manager; and
            (b) at the time the 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) on the acquisition would otherwise be attributable:
               (i) the recipient holds a document for the creditable acquisition that was issued by the supplier's property manager; and
               (ii) that document meets the requirements set out in section 7.