A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 153.15 Tax invoices
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 153.15
Tax invoices(1) If you make a * taxable supply through an agent, an obligation to issue a * tax invoice relating to the supply:
(a) arises whether the * recipient makes a request for a tax invoice to you or the agent; and
(b) is complied with if either you or the agent gives the recipient a tax invoice within 28 days after the request.
(2) However, you and the agent must not both issue separate * tax invoices relating to the supply.
Note: If Subdivision 153 - B is to apply to the supply, there will be an arrangement under which only your agent can issue the tax invoice: see paragraph 153 - 50(1)(d).
(3) This section has effect despite section 29 - 70
(which is about tax invoices).