Название: A New Tax System (Goods and Services Tax) Act
Автор: Australia
Издательство: Проспект
Жанр: Юриспруденция, право
isbn: 9785392081721
isbn:
(d) it can be clearly ascertained from the document that the document was intended to be a tax invoice or, if it was issued by the recipient, a recipient created tax invoice.
Note: If the recipient is a member of a GST group, section 48–57 may relax the requirements relating to the recipient’s identity or the recipient’s ABN.
(1A) A document issued by an entity to another entity may be treated by the other entity as a *tax invoice for the purposes of this Act if:
(a) it would comply with the requirements for a tax invoice but for the fact that it does not contain certain information; and
(b) all of that information can be clearly ascertained from other documents given by the entity to the other entity.
Note: The requirements for a tax invoices are primarily contained in subsection (1), but can be affected by sections 48–57 and 54–50.
(1B) However, the Commissioner may treat as a *tax invoice a particular document that would not, apart from this subsection, be a tax invoice.
Note: A request to the Commissioner, to which the Commissioner agrees, to treat a document as a tax invoice is taken to be a notification of your entitlement to the relevant input tax credit: see subsection 105-55(2A) in Schedule 1 to the Taxation Administration Act 1953.
(2) The supplier of a *taxable supply must, within 28 days after the *recipient of the supply requests it, give to the recipient a *tax invoice for the supply, unless it is a *recipient created tax invoice.
(3) A recipient created tax invoice is a *tax invoice belonging to a class of tax invoices that the Commissioner has determined in writing may be issued by the *recipient of a *taxable supply.
29–75 Adjustment notes
(1) An adjustment note for an *adjustment that arises from an *adjustment event relating to a *taxable supply:
(a) must be issued by the supplier of the *taxable supply in the circumstances set out in subsection (2); and
(b) must set out the *ABN of the entity that issues it; and
(c) must contain such other information as the Commissioner determines in writing; and
(d) must be in the *approved form.
However, the Commissioner may treat as an adjustment note a particular document that is not an adjustment note.
(2) The supplier of the *taxable supply must:
(a) within 28 days after the *recipient of the supply requests the supplier to give an *adjustment note for the *adjustment relating to the supply; or
(b) if the supplier has issued a *tax invoice in relation to the supply (or the recipient has requested one) and the supplier becomes aware of the adjustment before an adjustment note is requested — within 28 days after becoming aware of that fact;
give to the recipient an *adjustment note for the *adjustment, unless any *tax invoice relating to the supply would have been a *recipient created tax invoice (in which case it must be issued by the recipient).
(3) However, in circumstances that the Commissioner determines in writing, paragraph (2)(b) has effect as if the number of days referred to in that paragraph is the number of days specified in the determination in relation to those circumstances.
(4) Those circumstances may, for example, include the kind of the *taxable supply.
29–80 Tax invoices and adjustment notes not required for low value transactions
(1) Subsections 29–10(3) and 29–70(2) do not apply to a *creditable acquisition that relates to a *taxable supply the *value of which does not exceed $50, or such higher amount as the regulations specify.
(2) Subsections 29–20(3) and 29–75(2) do not apply to a *decreasing adjustment of an amount that does not exceed $50, or such higher amount as the regulations specify.
29–99 Special rules relating to tax invoices and adjustment notes
Chapter 4 contains special rules relating to tax invoices and adjustment notes, as follows:
Checklist of special rules
Item
For this case…
See:
1
Agents and insurance brokers
Division 153
1A
Annual apportionment of creditable purpose
Division 131
2
Gambling
Division 126
3
GST branches
Division 54
3A
GST groups
Division 48
4
Non-residents making supplies connected with Australia
Division 83
5
Sale of freehold interests etc
Division 75
Part 2–7—Returns, payments and refunds
Division 31—GST returns
31-1 What this Division is about
This Division is about your obligation (if you are registered or required to be registered) to give to the Commissioner GST returns for each tax period.
For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953.
31-5 Who must give GST returns
(1) If you are *registered or *required to be registered, you must give to the Commissioner a *GST return for each tax period.
(2) You must give the return whether or not:
(a) your *net amount for the tax period is zero; or
(b) you are liable for the GST on any *taxable supplies that are attributable to the tax period.
31-8 When GST returns must be given — quarterly tax periods
(1) If a tax period applying to you is a *quarterly tax period, you must give your *GST return for the tax period to the Commissioner:
(a) СКАЧАТЬ