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02 Jul 09 Legislative instrument for RCTI agreements

The ATO has published a factsheet with information about The New Tax System (Goods and Services Tax) Act 1999 - Recipient Created Tax Invoice - Embedded Agreement Amending Legislative Instrument 2009, which commenced operation on 1 July 2009. The instrument provides taxpayers with an alternative to the current requirement for the recipient to hold a written agreement with the supplier before issuing a recipient created tax invoice (RCTI).

For more information, go here

 


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