Document ID: chunk:federal_register_of_legislation:C2006C00496:clause:6_1:p2
Version: federal_register_of_legislation:C2006C00496
Segment Type: clause
Provision Reference: sch 6 cl 1 (pt 2/2)
Character Range: 50805–51427

of the amount (before rounding) is 5;
the amount is rounded upwards to that number of decimal places.

Taxable supplies divided into items

 (5) If one or more *taxable supplies recorded on the same *invoice are divided into 2 or more items:
 (a) subsection (1) does not apply; and
 (b) subsection (2) applies as if each such item represented a separate taxable supply.

Taxable supplies recorded on documents other than invoices

 (6) If one or more *taxable supplies, none of which are recorded on an *invoice, are recorded on a document that is not an invoice, this section applies as if the document were an invoice.