Document ID: chunk:federal_register_of_legislation:F2023L00785:reg:8
Version: federal_register_of_legislation:F2023L00785
Segment Type: reg
Provision Reference: reg 8
Character Range: 11446–12127

8  Requirements for a written agreement

 (1) A written agreement between a recipient and a supplier must:
 (a) specify the taxable supplies to which it relates;
 (b) be current when an RCTI is issued;
 (c) contain acknowledgments from the supplier and the recipient that each is registered for GST when it enters into the agreement; and
 (d) include conditions that:
 (i) the recipient can issue RCTIs in respect of the supplies;
 (ii) the supplier will not issue tax invoices in respect of the supplies;
 (iii) the supplier will notify the recipient if it ceases to be registered for GST; and
 (iv) the recipient will notify the supplier if it ceases to be registered for GST.