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27 Jun 07 GST regs amended - amount required for tax invoice

A New Tax System (Goods and Services Tax) Amendment Regulations 2007 (No 1) was made on 21 June 2007 and registered on the Federal Register of Legislative Instruments on 26 June 2007 as Select Legislative Instrument 2007 No 175. These Regulations amend A New Tax System (Goods and Services Tax) Regulations 1999, which will increase the value of expenses from $50 to $75 for which taxpayers will be able to claim input tax credits without holding a tax invoice.

For a copy of A New Tax System (Goods and Services Tax) Amendment Regulations 2007 (No 1), go here

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

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