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A New Tax System (Goods and Services Tax):
Recipient Created Tax Invoice Determination 2023

I, Ben Kelly, Deputy Commissioner of Taxation, make the following determination.

Dated  23 May 2023

Ben Kelly
Deputy Commissioner of Taxation

Contents
1 Name
2 Commencement
3 Authority
4 Definitions
5 Schedules
6 Recipients that may issue an RCTI
7 Requirements to issue an RCTI
8 Requirements for a written agreement
9 Requirements for a written agreement embedded in an RCTI
Schedule 1—Repeals
Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Copyrighted Material
Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Greyhound Racing Clubs
Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Defined Commission and/or Fee Based Services in the Financial Industry
Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Caravan Park Operators
Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Horseracing Clubs
Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Australian Direct Property Investment Association Inc. and their Originating Members
Goods and Services Tax: Classes of Recipient Created Tax Invoice Determination 2017 for Quarry Operators
Goods and Services Tax: Classes of Recipient Created Tax Invoices Determination 2017 for Demand Side Response Aggregators
Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Agricultural Products, Government Related Entities and Large Business Entities
Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for wholesalers of photographic imaging equipment and related supplies
Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Education Fund Providers
Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Ceding Insurers or Reinsurers
Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Food and Grocery Manufacturers and Retailers
Goods and Services Tax: Recipient Created Tax Invoice Determination 2017 for Road Transport Operators
Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 41) 2016 for Australian Financial Services Licensees and their Representatives
Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 37) 2016 for Research Grants
Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 36) 2016 for Recyclers
Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 27) 2016 for Referrers, Spotters, Sub-intermediaries or Sub-agents for General Insurance
Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 26) 2016 for Electronic Pharmacy and Medical Centre Data
Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 25) 2016 for Refrigerant Processors
Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 24) 2016 for Covered Legal Services Obligation
Goods and Services Tax: Recipient Created Tax Invoice Determination (No. 23) 2016 for Administrators of a Superannuation