Loading
This thread is archived and the information may not be up-to-date. You can't reply to this thread.

Most helpful response

Most helpful replyATO Certified Response

BlakeATO(Community Support)Community Support
ATO Certified Response9 May 2021

Hi @DWSally

The GST legislation (A New Tax System (Goods and Services Tax) Act 1999) outlines the requirements for tax invoices. An invoice is a tax invoice if the supply is taxable.

Section 29-70 (1B) covers tax invoices, and states: 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.

Therefore, if a client requests an invoice, it must be provided within 28 days.

You can read Section 29-70 on our legal database.

All replies

Most helpful replyATO Certified Response

BlakeATO(Community Support)Community Support
ATO Certified Response9 May 2021

Hi @DWSally

The GST legislation (A New Tax System (Goods and Services Tax) Act 1999) outlines the requirements for tax invoices. An invoice is a tax invoice if the supply is taxable.

Section 29-70 (1B) covers tax invoices, and states: 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.

Therefore, if a client requests an invoice, it must be provided within 28 days.

You can read Section 29-70 on our legal database.

Loading
Is there legislation or an ACT on requirement for invoice to be provided and timelines please? | ATO Community