A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No. 2) 2000

COMMONWEALTH OF AUSTRALIA A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 DETERMINATION Under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999 and subsection 4(1) of the Acts Interpretation Act 1901 I make the following determination: Citation This determination is the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No 2) 2000. Commencement 2. (1) This determination commences on the date the A New Tax System (Goods and Services Tax) Act 1999 commences. (2) This determination does not revoke, amend or vary the A New Tax System (Goods and Services Tax) Waiver of Tax Invoice Requirement Determination (No 1) 2000 . Circumstances where the requirement for a tax invoice does not apply 3. The circumstances set out in the following paragraph are circumstances of a kind in which the requirement for a tax invoice under subsection 29-10(3) of the Act does not apply: (a) where the input tax credit for a creditable acquisition relates to a supply that is a taxable supply because of section 84-5 of the Act. Definitions 4. (1) t he following expression is defined for the purposes of this determination: T he Act means the A New Tax System (Goods and Services Tax) Act 1999 . (2) Other expressions in this determination have the same meaning as in the Act Dated this 14 th day of June 2000 S igned by Peter Chochula Senior Tax Counsel Goods and Services Tax Program Delegate of the Commissioner