A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.35 Tax invoices not required for "reverse charged" supplies made by non - residents
A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 83.35
Tax invoices not required for "reverse charged" supplies made by non - residents(1) A * non - resident is not required to issue a * tax invoice for a * taxable supply of the non - resident that is a taxable supply to which section 83 - 5 applies.
(2) Subsection (1) has effect despite section 29 - 70 (which is about the requirement to issue tax invoices).
(3) Subsection 29 - 10(3) does not apply in relation to a
* creditable acquisition made by an entity as a result of being the *
recipient of a * taxable supply to which section 83 - 5 applies.