Document ID: chunk:federal_register_of_legislation:C2014A00034:clause:2_10:p3
Version: federal_register_of_legislation:C2014A00034
Segment Type: clause
Provision Reference: sch 2 cl 10 (pt 3/3)
Character Range: 12241–13028

may have been passed on to another entity even if:
 (a) a *tax invoice is not issued to or by that other entity; or
 (b) a tax invoice issued to or by that other entity relates to that GST, but does not contain enough information to enable that GST to be clearly ascertained.
 (2) If:
 (a) you issue a *tax invoice to another entity, or another entity issues a *recipient created tax invoice to you; and
 (b) the invoice contains enough information to enable some or all of an amount of GST to be clearly ascertained; and
 (c) in a case where you must pay the *assessed net amount for a tax period to which the invoice relates—you have paid that assessed net amount to the Commissioner;
the invoice is prima facie evidence of that part of that GST having *passed on to that other entity.