Legislative developments – 2010 – Changes to tax invoices and recipient created tax invoices

Summary

  • Tax Laws Amendment (2010 GST Administration Measures No.2) Act 2010 includes measures to simplify requirements for a document to be a tax invoice – a document may be considered to be a tax invoice or a recipient created tax invoice if it is in the approved form – it must contain sufficient information to enable the key items (including the supplier’s identity and ABN to be readily identified
  • The changes apply to tax periods commencing on or after 1 July 2010

Links to documents

Legislation

Media releases

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