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A New Tax System (Goods and Services Tax) Act 1999 Classes of Recipient Created Tax Invoices Determination (No 1) 2006 was made on 17 October 2006 and registered on the Federal Register of Legislative Instruments (as Legislative Instrument F2006L03480) on 23 October 2006. The Determination allows Demand Side Response (DSR) aggregators to issue Recipient Created Tax Invoices (RCTIs) to their suppliers.

For a copy of the Determination, go here

For a copy of the Explanatory Statement, click on ES/Supp Material

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