Document ID: chunk:federal_register_of_legislation:F2023L00785:reg:6
Version: federal_register_of_legislation:F2023L00785
Segment Type: reg
Provision Reference: reg 6
Character Range: 9368–10080

6  Recipients that may issue an RCTI

 (1) A government related entity or a large business entity that is the recipient of a taxable supply may issue an RCTI for the supply if:
  (a) the recipient and the supplier of the taxable supply are registered for GST when the RCTI is issued; and
 (b) the recipient satisfies the requirements in section 7.
 (2) A business entity that is the recipient of a taxable supply may issue an RCTI for the supply if:
 (a) the recipient and the supplier of the taxable supply are registered for GST when the RCTI is issued;
 (b) the recipient determines the value of the taxable supply acquired from the supplier; and
 (c) the recipient satisfies the requirements in section 7.