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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.

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