Document ID: chunk:federal_register_of_legislation:F2021L00598:body:0:p2
Version: federal_register_of_legislation:F2021L00598
Segment Type: other
Provision Reference: 
Character Range: 2913–4088

(a)               the member holds an eftpos interchange services report that records the adjustment,

         (b)               the eftpos interchange services report meets the requirements of section 8 of this determination, and

         (c)                the member holds the eftpos interchange services report at the time the member gives its GST return for that tax period to the Commissioner.

8.                  Information to be contained in an eftpos interchange services report
The eftpos interchange services report must contain the following information:

         (a)               the recipient's name

         (b)               the recipient's address and/or Australian Business Number

         (c)                the date of the report and the period to which it relates

         (d)               for each adjustment recorded on the report –

             (i)                  a brief description of the adjustment

             (ii)                the quantity or extent of the adjustment (where applicable)

             (iii)              the date of the adjustment, and

             (iv)              the GST-inclusive amount of the adjustment.