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

• Tax Laws Amendment (2010 GST Administration Measures No.2) Act 2010
• Explanatory memorandum

Media releases

• No 135/2010 issued on 15 June 2010